Civic Intelligence

Seattle Police Athletic Association Inc

EIN 91-0495082 • 501(c)7 • Seattle, WA

Profile

To provide athletic and entertainment opportunities for its membership including operation of a gun range in conjunction with the seattle police department.

11030 E Marginal Way SSeattle, WA 98168

www.spaarange.com

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

25th percentile

0.01x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

3rd percentile

-50%

Higher net margin than 3% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

85th percentile

$27,489

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

7th percentile

-14%

Faster asset growth than 7% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

22nd percentile

-3.7%

Faster revenue growth than 22% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,196,085

Down $183,310 (-13%) from 2023

Liabilities

Down

$3,990

Down $35,299 (-90%) from 2023

Net Assets

Down

$1,192,095

Down $148,011 (-11%) from 2023

Revenue

Down

$297,091

Down $290,817 (-49%) from 2023

Expenses

Down

$446,994

Down $7,392 (-1.6%) from 2023

Net Income

Down

-$149,903

Down $283,425 (-212%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $943,383Liabilities 2011: $19,445Net Assets 2011: $923,9382011Assets 2012: $937,065Liabilities 2012: $9,646Net Assets 2012: $927,4192012Assets 2013: $958,238Liabilities 2013: $17,325Net Assets 2013: $940,9132013Assets 2014: $1,026,102Liabilities 2014: $34,381Net Assets 2014: $991,7212014Assets 2015: $999,790Liabilities 2015: $10,277Net Assets 2015: $989,5132015Assets 2016: $1,104,961Liabilities 2016: $9,845Net Assets 2016: $1,095,1162016Assets 2017: $1,163,545Liabilities 2017: $27,747Net Assets 2017: $1,135,7982017Assets 2018: $952,393Liabilities 2018: $13,823Net Assets 2018: $938,5702018Assets 2019: $1,143,734Liabilities 2019: $16,213Net Assets 2019: $1,127,5212019Assets 2020: $1,127,202Liabilities 2020: $26,222Net Assets 2020: $1,100,9802020Assets 2021: $1,083,738Liabilities 2021: $35,984Net Assets 2021: $1,047,7542021Assets 2022: $1,235,391Liabilities 2022: $28,807Net Assets 2022: $1,206,5842022Assets 2023: $1,379,395Liabilities 2023: $39,289Net Assets 2023: $1,340,1062023Assets 2025: $1,196,085Liabilities 2025: $3,990Net Assets 2025: $1,192,0952025

Highlighted filing

2025

Assets$1,196,085
Liabilities$3,990
Net Assets$1,192,095

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $598,317Expenses 2011: $639,093Net Income 2011: -$40,7762011Expenses 2012: $537,7282012Revenue 2013: $868,279Expenses 2013: $854,785Net Income 2013: $13,4942013Revenue 2014: $261,068Expenses 2014: $218,604Net Income 2014: $42,4642014Revenue 2015: $246,231Expenses 2015: $248,439Net Income 2015: -$2,2082015Revenue 2016: $355,113Expenses 2016: $249,510Net Income 2016: $105,6032016Revenue 2017: $273,697Expenses 2017: $233,015Net Income 2017: $40,6822017Revenue 2018: $29,098Expenses 2018: $226,326Net Income 2018: -$197,2282018Revenue 2019: $482,054Expenses 2019: $293,103Net Income 2019: $188,9512019Revenue 2020: $240,993Expenses 2020: $267,534Net Income 2020: -$26,5412020Revenue 2021: $302,079Expenses 2021: $355,305Net Income 2021: -$53,2262021Revenue 2022: $558,344Expenses 2022: $399,514Net Income 2022: $158,8302022Revenue 2023: $587,908Expenses 2023: $454,386Net Income 2023: $133,5222023Revenue 2025: $297,091Expenses 2025: $446,994Net Income 2025: -$149,9032025

Highlighted filing

2025

Revenue$297,091
Expenses$446,994
Net Income-$149,903

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.19$0.30$0.45$0.15
2023Summary only. Only limited summary data is available for this year.$1.38$0.04$1.34$0.59$0.45$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.03$1.21$0.56$0.40$0.16
2021Summary only. Only limited summary data is available for this year.$1.08$0.04$1.05$0.30$0.36$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.03$1.10$0.24$0.27$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.02$1.13$0.48$0.29$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.01$0.94$0.03$0.23$0.20
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.03$1.14$0.27$0.23$0.04
2016Summary only. Only limited summary data is available for this year.$1.10$0.01$1.10$0.36$0.25$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.00$0.01$0.99$0.25$0.25$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.03$0.03$0.99$0.26$0.22$0.04
2013Summary only. Only limited summary data is available for this year.$0.96$0.02$0.94$0.87$0.85$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.01$0.93$0.54
2011Summary only. Only limited summary data is available for this year.$0.94$0.02$0.92$0.60$0.64$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 14, 2026
Return Version
2024v5.5
Gross Receipts
$659,305
Mission and Program Overview

Mission

To provide athletic and entertainment opportunities for its membership including operation of a gun range in conjunction with the seattle police department.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$668,194$664,515▼ $3,679
Land, Buildings, and Equipment, Net$272,997$258,869▼ $14,128
Cash and Non-Interest-Bearing Accounts$196,274$229,593▲ $33,319
Savings and Temporary Cash Investments$90,381$15,002▼ $75,379
Accounts Receivable$55,431$14,692▼ $40,739
Investments in Publicly Traded Securities$113,414$13,414▼ $100,000
Total Assets$1,396,691$1,196,085▼ $200,606
Liabilities
Accounts Payable and Accrued Expenses$54,693$3,990▼ $50,703
Total Liabilities$54,693$3,990▼ $50,703
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,341,998$1,192,095▼ $149,903
Total Net Assets Fund Balance$1,341,998$1,192,095▼ $149,903
Total Liabilities and Net Assets / Fund Balance$1,396,691$1,196,085▼ $200,606

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$256,179$1,301,159$1,557,338
Land$2,690-$2,690
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeff SacksPresidentPT$27,489$27,489
Bruce J CaseSecretaryPT$16,751$16,751
Mary Ann UngerTreasurerPT$6,458$6,458
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$256,116
Investment Income
$12
Other Revenue
$40,963
Change in Net Assets
$-149,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$291,538
Salaries, Compensation, and Employee Benefits$155,456
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$65,515$15,368-$80,883
Occupancy$49,373$10,838-$60,211
Current Officers, Directors, Trustees, and Key Employees-$50,698-$50,698
Insurance$25,514--$25,514
Payroll Taxes$21,249$2,626-$23,875
Other Expenses$11,475$14,435-$11,475
All Other Expenses$4,515$5,779-$10,294
Fees for Services Other-$8,199-$8,199
Fees for Services Accounting-$4,300-$4,300
Depreciation Depletion$2,324--$2,324
Total Functional Expenses$258,725$188,269$0$446,994
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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, Part VI, Section A, Line 6

The paying of annual dues makes the individual a member of the organization. The members then have the right to elect board members. The individual members do not have any powers other than the right to vote and use the range facilities.

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

Members vote on the directors of the organization who in turn elect the president, vice president and treasurer of the organization.

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

No review was or will be conducted.

Form 990, Part VI, Section B, Line 15

Compensation of officers and the sales manager is determined by board of directors. The compensation is based on estimated hours at a reasonable hourly rate. The officers are limited part time. The sales manager salary was determined based on the going rate in the area as determined by the board based on inquiries. The board is elected by the membership.

Form 990, Part VI, Section C, Line 18

All documents are available upon request to be viewed at the association's office.

Form 990, Part VI, Section C, Line 19

All documents are available upon request to be viewed at the association's office.

Filing and Contact Details

Filer

Filer Name
Seattle Police Athletic Association
EIN
91-0495082
Phone
2067627468
Address
11030 E MARGINAL WAY S, SEATTLE, WA 98168

Signing Officer

Name
Bruce Case
Title
Secretary
Phone
2067627468
Signed
2026-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Case
Formed
1944
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
0
Employees
8
Volunteers
0

Preparer

Firm
Johnson Stone & Pagano Ps
Address
1501 REGENTS BLVD SUITE 100, FIRCREST, WA 98466
Preparer
Maria a Ichiyama
Phone
2535667070
Raw XML Appendix334 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/Desc0TO OPERATE A GUN RANGE FOR ITS MEMBERS IN COOPERATION WITH THE SEATTLE POLICE DEPARTMENT WHICH HAS A GROUP MEMBERSHIP FOR ALL OF ITS OFFICERS. IN CONJUNCTION WITH THE RANGE OPERATIONS, THE ASSOCIATION OPERATES A GUN SHOP WHICH SELLS GUNS, GUN RELATED ACCESSORIES AND AMMUNITION SOLELY FOR ITS MEMBERS. NO SALES TO NONMEMBERS.
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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/LandGrp/BookValueAmt02690
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02690
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0256179
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01301159
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01557338
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0258869
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PAYING OF ANNUAL DUES MAKES THE INDIVIDUAL A MEMBER OF THE ORGANIZATION. THE MEMBERS THEN HAVE THE RIGHT TO ELECT BOARD MEMBERS. THE INDIVIDUAL MEMBERS DO NOT HAVE ANY POWERS OTHER THAN THE RIGHT TO VOTE AND USE THE RANGE FACILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTE ON THE DIRECTORS OF THE ORGANIZATION WHO IN TURN ELECT THE PRESIDENT, VICE PRESIDENT AND TREASURER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF OFFICERS AND THE SALES MANAGER IS DETERMINED BY BOARD OF DIRECTORS. THE COMPENSATION IS BASED ON ESTIMATED HOURS AT A REASONABLE HOURLY RATE. THE OFFICERS ARE LIMITED PART TIME. THE SALES MANAGER SALARY WAS DETERMINED BASED ON THE GOING RATE IN THE AREA AS DETERMINED BY THE BOARD BASED ON INQUIRIES. THE BOARD IS ELECTED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE UPON REQUEST TO BE VIEWED AT THE ASSOCIATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS ARE AVAILABLE UPON REQUEST TO BE VIEWED AT THE ASSOCIATION'S OFFICE.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01396691
IRS990/TotalAssetsEOYAmt01196085
IRS990/TotalAssetsGrp/BOYAmt01396691
IRS990/TotalAssetsGrp/EOYAmt01196085
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0188269
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0258725
IRS990/TotalFunctionalExpensesGrp/TotalAmt0446994
IRS990/TotalGrossUBIAmt083
IRS990/TotalLiabilitiesBOYAmt054693
IRS990/TotalLiabilitiesEOYAmt03990
IRS990/TotalLiabilitiesGrp/BOYAmt054693
IRS990/TotalLiabilitiesGrp/EOYAmt03990
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01341998
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01192095
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0258725
IRS990/TotalProgramServiceRevenueAmt0256116
IRS990/TotalReportableCompFromOrgAmt050698
IRS990/TotalRevenueGrp/ExclusionAmt074365
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0222643
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297091
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt083
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01396691
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01196085
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011030 E MARGINAL WAY S
IRS990/USAddress/CityNm0SEATTLE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098168
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HTTP://WWW.SPAARANGE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE CASE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02067627468
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SEATTLE POLICE ATHLETIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SEAT
ReturnHeader/Filer/EIN0910495082
ReturnHeader/Filer/PhoneNum02067627468
ReturnHeader/Filer/USAddress/AddressLine1Txt011030 E MARGINAL WAY S
ReturnHeader/Filer/USAddress/CityNm0SEATTLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098168
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911623649
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON STONE & PAGANO PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01501 REGENTS BLVD SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FIRCREST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098466
ReturnHeader/PreparerPersonGrp/PhoneNum02535667070
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARIA A ICHIYAMA
ReturnHeader/ReturnTs02026-02-16T13:45:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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