Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
San Juan Islands Sculpture Park
EIN 90-0873777 • 501(c)3 • Friday Harbor, WA
Profile
The san juan islands sculpture park offers a quality experience of nature and art working in harmony.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Balance Sheet
Assets
Down$73,306
Down $4,326 (-5.6%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$73,306
Down $4,287 (-5.5%) from 2023
Revenue
Down$90,090
Down $27,309 (-23%) from 2023
Expenses
Down$94,377
Down $26,988 (-22%) from 2023
Net Income
Down-$4,287
Down $321 (-8.1%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $73,306
- Liabilities
- -
- Net assets
- $73,306
- Revenue
- $90,090
- Expenses
- $94,377
- Net income
- -$4,287
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Sep 22, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $90,090
Mission and Program Overview
Mission
The san juan islands sculpture park offers a quality experience of nature and art working in harmony.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE SAN JUAN ISLAND VISITORS A QUALITY EXPERIENCE TO VIEW AND INTERACT WITH ART IN A SETTING THAT BLENDS NATURE AND ART. TO CREATE AN OPPORTUNITY FOR ARTISTS TO DISPLAY AND SELL THEIR SCULPTURES IN A NATURAL SETTING. | - | $94,377 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CYRILLA TORRES | Board Member | - | $0 | - | - |
| DAIVD JENKINS | President | - | $0 | - | - |
| STEVE SPENCER | Treasurer | - | $0 | - | - |
| MARITA HOLDAWAY | Curator | - | $0 | - | - |
| FARHAD GHATAN | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- San Juan Islands Sculpture Park
- EIN
- 90-0873777
- Phone
- 3603700035
- Address
- 685 SPRING ST PMB 241, FRIDAY HARBOR, WA 98250
Signing Officer
- Name
- Daivd Jenkins
- Title
- President
- Phone
- 3603700035
- Signed
- 2025-09-22
Preparer
- Firm
- Lake Kennedy Mcculloch Cpas Ps
- Address
- 425 CAINES ST STE A, FRIDAY HARBOR, WA 98250-0971
- Preparer
- Carly Christophersen
- Phone
- 3603782496
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising 95 travel 8,081 picnic 1,594 insurance 5,252 bank charges 312 sculptures expense 38,455 dues 150 non-investment depreciation 2,973 total 56,912”
Form 990-ez, Part II, Line 24
“Truck 94,852 94,852 less accumulated depreciation 46,954 49,927 total 47,898 44,925”
Form 990-ez, Part II, Line 26
“SALES TAX PAYABLE 39 0”
Form 990-ez, Part III
“The san juan islands sculpture park offers a quality experience of nature and art working in harmony.”
Form 990-ez, Part III, Line 28
“To provide san juan island visitors a quality experience to view and interact with art in a setting that blends nature and art. To create an opportunity for artists to display and sell their sculptures in a natural setting.”
Raw XML Appendix149 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.
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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | FRIDAY HARBOR |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98250 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 29734 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 28381 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 68006 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -4287 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5598 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 77632 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 73306 |
| IRS990EZ/GrossReceiptsAmt | 0 | 90090 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 77593 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 73306 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 77593 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 73306 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 31867 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CYRILLA TORRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DAIVD JENKINS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | STEVE SPENCER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MARITA HOLDAWAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | FARHAD GHATAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | CURATOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 47898 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 44925 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 56912 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE SAN JUAN ISLANDS SCULPTURE PARK OFFERS A QUALITY EXPERIENCE OF NATURE AND ART WORKING IN HARMONY. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 22084 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE SAN JUAN ISLAND VISITORS A QUALITY EXPERIENCE TO VIEW AND INTERACT WITH ART IN A SETTING THAT BLENDS NATURE AND ART. TO CREATE AN OPPORTUNITY FOR ARTISTS TO DISPLAY AND SELL THEIR SCULPTURES IN A NATURAL SETTING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 94377 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 39 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 94377 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 94377 |
| IRS990EZ/TotalRevenueAmt | 0 | 90090 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 68006 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 63364 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 66888 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 57773 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 130276 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 386307 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 22084 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 54035 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 61739 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 104712 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 242570 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 628877 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 90090 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 117399 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 128627 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 162485 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 130276 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 628877 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 90090 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 117399 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 128627 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 162485 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 130276 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 628877 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 95 TRAVEL 8,081 PICNIC 1,594 INSURANCE 5,252 BANK CHARGES 312 SCULPTURES EXPENSE 38,455 DUES 150 NON-INVESTMENT DEPRECIATION 2,973 TOTAL 56,912 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TRUCK 94,852 94,852 LESS ACCUMULATED DEPRECIATION 46,954 49,927 TOTAL 47,898 44,925 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SALES TAX PAYABLE 39 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SAN JUAN ISLANDS SCULPTURE PARK OFFERS A QUALITY EXPERIENCE OF NATURE AND ART WORKING IN HARMONY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO PROVIDE SAN JUAN ISLAND VISITORS A QUALITY EXPERIENCE TO VIEW AND INTERACT WITH ART IN A SETTING THAT BLENDS NATURE AND ART. TO CREATE AN OPPORTUNITY FOR ARTISTS TO DISPLAY AND SELL THEIR SCULPTURES IN A NATURAL SETTING. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAIVD JENKINS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3603700035 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SAN JUAN ISLANDS SCULPTURE PARK |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SANJ |
| ReturnHeader/Filer/EIN | 0 | 900873777 |
| ReturnHeader/Filer/PhoneNum | 0 | 3603700035 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 685 SPRING ST PMB 241 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FRIDAY HARBOR |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 98250 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 911433436 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LAKE KENNEDY MCCULLOCH CPAS PS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 425 CAINES ST STE A |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FRIDAY HARBOR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 982500971 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3603782496 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CARLY CHRISTOPHERSEN |
| ReturnHeader/ReturnTs | 0 | 2025-09-23T16:01:37-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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