Civic Intelligence

Carl & Juanita Higby Foundation

EIN 84-3428894 • 501(c)3 • Fox Island, WA

Profile

SENIOR ADULT LIVING

179 Bella Bella DrFox Island, WA 98333

n/A

Siviq Scores

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

Liabilities / Assets

94th percentile

1.03x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2022

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

81st percentile

32%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$308,033

Up $74,213 (+32%) from 2021

Liabilities

Up

$317,042

Up $74,393 (+31%) from 2021

Net Assets

Down

-$9,009

Down $180 (-2.0%) from 2021

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2021

Expenses

Down

$180

Down $1,878 (-91%) from 2021

Net Income

Up

-$180

Up $1,878 (+91%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$400K$300K$200K$100K$0-$100KAssets 2019: $0Liabilities 2019: $3,286Net Assets 2019: -$3,2862019Assets 2020: $341,500Liabilities 2020: $348,271Net Assets 2020: -$6,7712020Assets 2021: $233,820Liabilities 2021: $242,649Net Assets 2021: -$8,8292021Assets 2022: $308,033Liabilities 2022: $317,042Net Assets 2022: -$9,0092022

Highlighted filing

2022

Assets$308,033
Liabilities$317,042
Net Assets-$9,009
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$4.0K$2.0K$0-$2.0K-$4.0KRevenue 2019: $0Expenses 2019: $3,286Net Income 2019: -$3,2862019Revenue 2020: $0Expenses 2020: $3,485Net Income 2020: -$3,4852020Revenue 2021: $0Expenses 2021: $2,058Net Income 2021: -$2,0582021Revenue 2022: $0Expenses 2022: $180Net Income 2022: -$1802022

Highlighted filing

2022

Revenue$0
Expenses$180
Net Income-$180
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$308,033
Liabilities
$317,042
Net assets
-$9,009
Revenue
$0
Expenses
$180
Net income
-$180
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.08$3.17$0.09$0.00$0.00$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$2.43$0.09$0.00$0.02$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$3.48$0.07$0.00$0.03$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.03$0.03$0.00$0.03$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 26, 2023
Return Version
2022v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

SENIOR ADULT LIVING

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$233,820$308,033▲ $74,213
Total Assets$233,820$308,033▲ $74,213
Liabilities
Escrow Account Liability$234,000$308,300▲ $74,300
Other Liabilities$8,649$8,742▲ $93
Total Liabilities$242,649$317,042▲ $74,393
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-8,829$-9,009▼ $180
Total Net Assets Fund Balance$-8,829$-9,009▼ $180
Total Liabilities and Net Assets / Fund Balance$233,820$308,033▲ $74,213
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Kelly WatsonPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$180
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$180--$180
Total Functional Expenses$180$0$0$180
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
Loan From Watsons$8,742
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Carl & Juanita Higby Foundation
EIN
84-3428894
Phone
2539701704
Address
179 BELLA BELLA DR, FOX ISLAND, WA 98333

Signing Officer

Name
Kelly Watson
Title
President
Phone
2539701704
Signed
2023-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Watson
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Schmidtke & Associates Pllc
Address
711 COURT A 204, TACOMA, WA 98402-5228
Preparer
Richard W Schmidtke
Phone
2532728542
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“SENIOR ADULT LIVING”

Raw XML Appendix223 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SENIOR ADULT LIVING
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IRS990/BooksInCareOfDetail/PhoneNum02539701704
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0179 BELLA BELLA DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0FOX ISLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098333
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0true
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0180
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-180
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0180
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt00
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0SENIOR ADULT LIVING
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountLiabilityGrp/BOYAmt0234000
IRS990/EscrowAccountLiabilityGrp/EOYAmt0308300
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0KELLY WATSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SENIOR ADULT LIVING
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-8829
IRS990/NetAssetsOrFundBalancesEOYAmt0-9009
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-8829
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-9009
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt0180
IRS990/OfficeExpensesGrp/TotalAmt0180
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherLiabilitiesGrp/BOYAmt08649
IRS990/OtherLiabilitiesGrp/EOYAmt08742
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KELLY WATSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SENIOR ADULT LIVING
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0180
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt02058
IRS990/PYRevenuesLessExpensesAmt0-2058
IRS990/PYTotalExpensesAmt02058
IRS990/ReconcilationRevenueExpnssAmt0-180
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0233820
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0308033
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03286
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03286
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt03286
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03286
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03286
IRS990ScheduleA/TotalSupportAmt03286
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08742
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN FROM WATSONS
IRS990ScheduleD/TotalLiabilityAmt08742
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SENIOR ADULT LIVING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0233820
IRS990/TotalAssetsEOYAmt0308033
IRS990/TotalAssetsGrp/BOYAmt0233820
IRS990/TotalAssetsGrp/EOYAmt0308033
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0180
IRS990/TotalFunctionalExpensesGrp/TotalAmt0180
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0242649
IRS990/TotalLiabilitiesEOYAmt0317042
IRS990/TotalLiabilitiesGrp/BOYAmt0242649
IRS990/TotalLiabilitiesGrp/EOYAmt0317042
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-8829
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-9009
IRS990/TotalOtherProgSrvcExpenseAmt0180
IRS990/TotalProgramServiceExpensesAmt0180
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0233820
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0308033
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0179 BELLA BELLA DR
IRS990/USAddress/CityNm0FOX ISLAND
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098333
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KELLY WATSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02539701704
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CARL & JUANITA HIGBY FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CARL
ReturnHeader/Filer/EIN0843428894
ReturnHeader/Filer/PhoneNum02539701704
ReturnHeader/Filer/USAddress/AddressLine1Txt0179 BELLA BELLA DR
ReturnHeader/Filer/USAddress/CityNm0FOX ISLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098333
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263671120
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHMIDTKE & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0711 COURT A 204
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TACOMA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0984025228
ReturnHeader/PreparerPersonGrp/PhoneNum02532728542
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD W SCHMIDTKE
ReturnHeader/ReturnTs02023-11-02T17:19:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KELLY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WATSON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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