Civic Intelligence

Seattle Police Relief Association

EIN 91-0403365 • 501(c)9 • Tukwila, WA

Profile

To provide benefits and promote fellowship for the benefit of police officers.

11030 E Marginal Way STukwila, WA 98168

reliefassociation.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.30x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

1.52x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Net Margin

79th percentile

35%

Higher net margin than 79% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$134,178

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 22.3% of source-year revenue.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Asset Growth

55th percentile

5.0%

Faster asset growth than 55% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

101%

Faster revenue growth than 93% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,076,560

Up $145,372 (+5.0%) from 2023

Liabilities

Down

$918,751

Down $26,880 (-2.8%) from 2023

Net Assets

Up

$2,157,809

Up $172,252 (+8.7%) from 2023

Revenue

Up

$602,834

Up $303,620 (+101%) from 2023

Expenses

Down

$393,758

Down $16,042 (-3.9%) from 2023

Net Income

Up

$209,076

Up $319,662 (+289%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $1,400,680Liabilities 2010: $1,366,112Net Assets 2010: $34,5682010Assets 2011: $1,343,769Liabilities 2011: $1,345,857Net Assets 2011: -$2,0882011Assets 2012: $1,337,159Liabilities 2012: $1,329,654Net Assets 2012: $7,5052012Assets 2013: $1,341,828Liabilities 2013: $1,329,789Net Assets 2013: $12,0392013Assets 2014: $1,259,638Liabilities 2014: $1,305,719Net Assets 2014: -$46,0812014Assets 2015: $1,174,361Liabilities 2015: $1,322,240Net Assets 2015: -$147,8792015Assets 2016: $1,152,450Liabilities 2016: $1,323,719Net Assets 2016: -$171,2692016Assets 2017: $1,185,545Liabilities 2017: $1,308,882Net Assets 2017: -$123,3372017Assets 2018: $3,117,116Liabilities 2018: $1,317,066Net Assets 2018: $1,800,0502018Assets 2019: $3,297,944Liabilities 2019: $1,138,239Net Assets 2019: $2,159,7052019Assets 2020: $3,323,054Liabilities 2020: $1,151,359Net Assets 2020: $2,171,6952020Assets 2021: $3,482,335Liabilities 2021: $1,074,963Net Assets 2021: $2,407,3722021Assets 2022: $2,641,696Liabilities 2022: $1,016,759Net Assets 2022: $1,624,9372022Assets 2023: $2,931,188Liabilities 2023: $945,631Net Assets 2023: $1,985,5572023Assets 2024: $3,076,560Liabilities 2024: $918,751Net Assets 2024: $2,157,8092024

Highlighted filing

2024

Assets$3,076,560
Liabilities$918,751
Net Assets$2,157,809

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $420,6072010Expenses 2011: $417,3252011Expenses 2012: $424,1082012Revenue 2013: $365,600Expenses 2013: $432,921Net Income 2013: -$67,3212013Revenue 2014: $345,600Expenses 2014: $431,350Net Income 2014: -$85,7502014Revenue 2015: $370,554Expenses 2015: $393,143Net Income 2015: -$22,5892015Revenue 2016: $325,722Expenses 2016: $395,955Net Income 2016: -$70,2332016Revenue 2017: $386,838Expenses 2017: $391,270Net Income 2017: -$4,4322017Revenue 2018: $2,903,487Expenses 2018: $483,642Net Income 2018: $2,419,8452018Revenue 2019: $390,285Expenses 2019: $520,199Net Income 2019: -$129,9142019Revenue 2020: $408,107Expenses 2020: $607,955Net Income 2020: -$199,8482020Revenue 2021: $476,204Expenses 2021: $415,726Net Income 2021: $60,4782021Revenue 2022: $304,528Expenses 2022: $383,227Net Income 2022: -$78,6992022Revenue 2023: $299,214Expenses 2023: $409,800Net Income 2023: -$110,5862023Revenue 2024: $602,834Expenses 2024: $393,758Net Income 2024: $209,0762024

Highlighted filing

2024

Revenue$602,834
Expenses$393,758
Net Income$209,076

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.92$2.16$0.60$0.39$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$0.95$1.99$0.30$0.41$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$1.02$1.62$0.30$0.38$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$1.07$2.41$0.48$0.42$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$1.15$2.17$0.41$0.61$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$1.14$2.16$0.39$0.52$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$1.32$1.80$2.90$0.48$2.42
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$1.31$0.12$0.39$0.39$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$1.32$0.17$0.33$0.40$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.17$1.32$0.15$0.37$0.39$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.26$1.31$0.05$0.35$0.43$0.09
2013Detailed filing. Detailed filing data is available for this year.$1.34$1.33$0.01$0.37$0.43$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$1.33$0.01$0.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$1.35$0.00$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$1.37$0.03$0.42
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 31, 2023
Return Version
2022v5.0
Gross Receipts
$407,426
Mission and Program Overview

Mission

To Provide benefits and promote fellowship for the benefit of police officers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,224,962$2,420,685▼ $804,277
Rtn Earn Endowment Incm Other Fnds$2,407,372$1,624,937▼ $782,435
Cash and Non-Interest-Bearing Accounts$118,103$113,173▼ $4,930
Land, Buildings, and Equipment, Net$97,061$71,665▼ $25,396
Savings and Temporary Cash Investments$30,043$29,990▼ $53
Other Notes and Loans Receivable, Net$6,582$4,101▼ $2,481
Prepaid Expenses and Deferred Charges$5,584$2,082▼ $3,502
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,482,335$2,641,696▼ $840,639
Liabilities
Other Liabilities$888,953$829,951▼ $59,002
Mortgage Notes Payable Secured by Investment Property$152,130$150,716▼ $1,414
Accounts Payable and Accrued Expenses$33,880$36,092▲ $2,212
Total Liabilities$1,074,963$1,016,759▼ $58,204
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,407,372$1,624,937▼ $782,435
Total Liabilities and Net Assets / Fund Balance$3,482,335$2,641,696▼ $840,639

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$71,665$1,230,403$1,302,068
Equipment$0$65,558$65,558
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Cynthia CostaAdministratorFT$130,815$130,815

Board Members and Trustees

NameTitle
Fran SmithPresident
Shane AndersonVice President
Benjamin MorrisonTrustee
Brandon JamesTrustee
Ella ThomasTrustee
James LeeTrustee
Jonard LegaspiTrustee
Jonathon HuberTrustee
Mika HarmonTrustee
Paul SuguroTrustee
Troy JohnsonTrustee
Dean QuallTrustee Emeritus
Susanna MonroeSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$229,871
Investment Income
$74,657
Other Revenue
$0
Change in Net Assets
$-78,699

Audited Revenue Reconciliation

Revenue per Audited Statements
$304,528
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-763,866
Total Revenue per Audited Statements
$-459,338
Total Revenue per Form 990
$304,528
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$216,678
Other Expenses$78,254
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$92,373
Benefits to Members---$88,295
Other Employee Benefits---$63,944
Other Salaries and Wages---$47,289
Fees for Services Accounting---$25,850
Fees for Service Investment Mgmnt Fees---$24,260
Payroll Taxes---$13,072
Insurance---$9,916
Office Expenses---$8,097
Other Expenses---$5,515
Interest---$3,874
Fees for Services Other---$742
Total Functional Expenses$0$0$0$383,227

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$383,227
Total Expenses per Audited Statements$383,227
Total Expenses per Form 990$383,227
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
1
Employees
0
Spending
$21,028

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North America -canadaProgram ServicesThe Organization Has a Rental Vacation Condominium Available for Rent by Members.10$21,028
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Estimated Death Benefit Obligations$783,492
Member Rental Deposits$34,113
Amounts Accrued for Health Care Claims$9,009
Estimated Claims Incurred But Not Reported$3,337
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The association has members.

Form 990, Part VI, Section A, line 7A

All members in good standing may vote in the annual election of the trustees and serve as voting members on all standing ad hoc committees.

Form 990, Part VI, Section B, line 11B

This form will be distributed electronically to the governing board for review, comments and questions prior to filing with the IRS. The form will also be reviewed by the plan administrator prior to distribution to the governing board and filing with the IRS. The review involves comparison with the previous years's filing and close scrutiny with plan programs, financial reports and regulations in mind.

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

All governing board members and employees are given a copy of the policy; each has a duty to disclose any conflicts of interest to the board. After disclosure of any financial interest of material facts, the governing board would evaluate the information to determine if a conflict of interest exists. If the governing board has a reason to believe a person failed to disclose actual or possible conflicts of interest, the person would be given the opportunity to explain the alleged failure to disclose. After hearing the board member's response the board may decide if further investigation is warranted. In conforming with the governing board's decision whether a conflict exists, it can enter into the contract or take the appropriate disciplinary or corrective action.

Form 990, Part VI, Section B, line 15A

For the top management official the board engaged a professional organization to research and present comparability data to enable the board to develop a reasonable compensation package. The board developed and uses an employee salary administration guide to provide a framework for making salary decisions based upon a consistant philosophy of compensation and adminstration. Board decisions regarding salary are always documented in the minutes. A professional organization to assist with hiring was last used in 2019 and previously in 2013, as the Plan has experienced low turn-over for top management and employees. The board uses the employee salary administration guide and relies on professionally compiled comparability data such as the Puget Sound salary survey and the Washington Society of Association Executives' salary survey when considering salary adjustments.

Form 990, Part VI, Section C, line 19

Governing documents have not been made available to the public.

Filing and Contact Details

Filer

Filer Name
Seattle Police Relief Association
EIN
91-0403365
Phone
2067269095
Address
11030 E Marginal Way S, Tukwila, WA 98168

Signing Officer

Name
Fran Smith
Title
President
Phone
2067269095
Signed
2023-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fran Smith
Formed
1893
Legal Domicile
Wa
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
2

Preparer

Firm
Newman Town PLLC
Address
1410 MARKET STREET SUITE 100, Kirkland, WA 98033
Preparer
Chris Newman CPA
Phone
4258255556
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Change in estimated death benefit obligations 59,057. Change in estimated claims incurred but not reported 1,073.

Form 990, Part X11, Line 2C

The Organization has not changed either its oversight or selection process during the tax year.

Financial Statement Notes

Part X, Line 2:

Accounting principles generally accepted in the United States of America require that Plan management evaluate tax positions taken by the Plan and recognize a tax liability or asset if it has taken an uncertain position that more likely than not would not be sustained upon examination. The plan administrator has analyzed the tax positions taken by the Plan and does not believe it has any unrecorded exposure related to tax positions taken. Therefore, no related estimated income tax liability has been recorded at December 31, 2022. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to U.S. federal income tax examinations for years prior to 2019.

Raw XML AppendixShowing 400 of 449 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt033880
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt036092
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To provide benefits and promote fellowship for the benefit of police officers.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt088295
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CYNTHIA COSTA
IRS990/BooksInCareOfDetail/PhoneNum02067269095
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt011030 E MARGINAL WAY S
IRS990/BooksInCareOfDetail/USAddress/CityNm0TUKWILA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098168
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IRS990/Desc01. Medical benefits are provided as a benefit to the hospital plan members and their dependents. This benefit plan is a supplemental plan which augments the members' primary plan with the City of Seattle. The plan reimburses members for deductibles and co-insurance.2. Death benefits were paid to members and/or their beneficiaries during 2022.3. Low interest emergency loans are available to members. These loans are limited to a maximum amount of $1,000 per member.4. Condominium facilities are available for vacation rentals by the members at rates that are below the prevailing market rates.
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IRS990/Form990PartVIISectionAGrp/PersonNm1JONARD LEGASPI
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IRS990/Form990PartVIISectionAGrp/PersonNm3MIKA HARMON
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1292373
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01893
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0678
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0103576
IRS990/GrossReceiptsAmt0407426
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt09916
IRS990/InterestGrp/TotalAmt03874
IRS990/InvestmentIncomeGrp/ExclusionAmt073979
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt073979
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03224962
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02420685
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01295961
IRS990/LandBldgEquipBasisNetGrp/BOYAmt097061
IRS990/LandBldgEquipBasisNetGrp/EOYAmt071665
IRS990/LandBldgEquipCostOrOtherBssAmt01367626
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0102898
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To Provide benefits and promote fellowship for the benefit of police officers.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0152130
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0150716
IRS990/NetAssetsOrFundBalancesBOYAmt02407372
IRS990/NetAssetsOrFundBalancesEOYAmt01624937
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0678
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0678
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-763866
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt08097
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt060130
IRS990/OtherEmployeeBenefitsGrp/TotalAmt063944
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/TotalAmt05515
IRS990/OtherLiabilitiesGrp/BOYAmt0888953
IRS990/OtherLiabilitiesGrp/EOYAmt0829951
IRS990/OtherSalariesAndWagesGrp/TotalAmt047289
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt06582
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt04101
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt013072
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05584
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02082
IRS990/PrincipalOfficerNm0Fran Smith
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2531110
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc1INTEREST ON SMALL LOAN
IRS990/ProgramServiceRevenueGrp/Desc2NET RENTAL LOSS FROM C
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0252309
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1325
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2-22763
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0252309
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2-22763
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0135993
IRS990/PYContributionsGrantsAmt038300
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0221255
IRS990/PYOtherExpensesAmt076023
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0216649
IRS990/PYRevenuesLessExpensesAmt060478
IRS990/PYSalariesCompEmpBnftPaidAmt0203710
IRS990/PYTotalExpensesAmt0415726
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0476204
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-78699
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02407372
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01624937
IRS990/SavingsAndTempCashInvstGrp/BOYAmt030043
IRS990/SavingsAndTempCashInvstGrp/EOYAmt029990
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt071665
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01230403
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01302068
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065558
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt065558
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0383227
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-763866
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt034113
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1783492
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23337
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt39009
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MEMBER RENTAL DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ESTIMATED DEATH BENEFIT OBLIGATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ESTIMATED CLAIMS INCURRED BUT NOT REPORTED
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3AMOUNTS ACCRUED FOR HEALTH CARE CLAIMS
IRS990ScheduleD/RevenueNotReportedAmt0-763866
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0304528
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require that Plan management evaluate tax positions taken by the Plan and recognize a tax liability or asset if it has taken an uncertain position that more likely than not would not be sustained upon examination. The plan administrator has analyzed the tax positions taken by the Plan and does not believe it has any unrecorded exposure related to tax positions taken. Therefore, no related estimated income tax liability has been recorded at December 31, 2022. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to U.S. federal income tax examinations for years prior to 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt071665
IRS990ScheduleD/TotalExpensesPerForm990Amt0383227
IRS990ScheduleD/TotalLiabilityAmt0829951
IRS990ScheduleD/TotalRevenuePerForm990Amt0304528
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0-459338
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0383227
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt021028
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0NORTH AMERICA -CANADA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0THE ORGANIZATION HAS A RENTAL VACATION CONDOMINIUM AVAILABLE FOR RENT BY MEMBERS.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt021028
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0ACTUAL COST
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 3:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Part III Accounting Method:
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt021028
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0In prior years, the board engaged a professional organization to research and present comparability data to enable the board to develop a reasonable compensation package for the association's manager. The board developed and uses an employee salary administration guide to provide a framework for making salary decisions based upon a consistant philosophy of compensation and adminstration. Board decisions regarding salary are always documented in the minutes. A professional organization to assist with hiring was last used in 2019 and previously in 2013, as the top management and employee have historically remained in their positions. The board uses the employee salary administration guide and relies on professionally compiled comparability data such as the Puget Sound salary survey and the Washington Society of Association Executives' salary survey when considering salary adjustments.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The association has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All members in good standing may vote in the annual election of the trustees and serve as voting members on all standing ad hoc committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2This form will be distributed electronically to the governing board for review, comments and questions prior to filing with the IRS. The form will also be reviewed by the plan administrator prior to distribution to the governing board and filing with the IRS. The review involves comparison with the previous years's filing and close scrutiny with plan programs, financial reports and regulations in mind.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All governing board members and employees are given a copy of the policy; each has a duty to disclose any conflicts of interest to the board. After disclosure of any financial interest of material facts, the governing board would evaluate the information to determine if a conflict of interest exists. If the governing board has a reason to believe a person failed to disclose actual or possible conflicts of interest, the person would be given the opportunity to explain the alleged failure to disclose. After hearing the board member's response the board may decide if further investigation is warranted. In conforming with the governing board's decision whether a conflict exists, it can enter into the contract or take the appropriate disciplinary or corrective action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4For the top management official the board engaged a professional organization to research and present comparability data to enable the board to develop a reasonable compensation package. The board developed and uses an employee salary administration guide to provide a framework for making salary decisions based upon a consistant philosophy of compensation and adminstration. Board decisions regarding salary are always documented in the minutes. A professional organization to assist with hiring was last used in 2019 and previously in 2013, as the Plan has experienced low turn-over for top management and employees. The board uses the employee salary administration guide and relies on professionally compiled comparability data such as the Puget Sound salary survey and the Washington Society of Association Executives' salary survey when considering salary adjustments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing documents have not been made available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Change in estimated death benefit obligations 59,057. Change in estimated claims incurred but not reported 1,073.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Organization has not changed either its oversight or selection process during the tax year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART X11, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03482335
IRS990/TotalAssetsEOYAmt02641696
IRS990/TotalAssetsGrp/BOYAmt03482335
IRS990/TotalAssetsGrp/EOYAmt02641696
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0383227
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01074963
IRS990/TotalLiabilitiesEOYAmt01016759
IRS990/TotalLiabilitiesGrp/BOYAmt01074963
IRS990/TotalLiabilitiesGrp/EOYAmt01016759
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02407372
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01624937
IRS990/TotalOtherCompensationAmt038442
IRS990/TotalProgramServiceRevenueAmt0229871
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt073979
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0230549
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0304528

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