Civic Intelligence

Highline Education Association

990 • Fiscal year 2021 • EIN 91-0748021

Sep 01, 2020 to Aug 31, 2021 • Filed on Jul 15, 2022

575 Andover Park West Suite 205Tukwila, WA 98188

(206) 246-4340

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.09x

Higher debt load relative to assets than 83% of similar nonprofits.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

86th percentile

0.16x

Higher debt load relative to revenue than 86% of similar nonprofits.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2021

Net Margin

20th percentile

-1.3%

Higher net margin than 20% of similar nonprofits.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

96th percentile

$190,264

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 46.6% of source-year revenue.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2021

Asset Growth

18th percentile

-2.3%

Faster asset growth than 18% of similar nonprofits.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

61st percentile

4.9%

Faster revenue growth than 61% of similar nonprofits.

2021 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$722,243

Down $16,888 (-2.3%) from 2020

Net Assets

Down

$656,827

Down $5,139 (-0.8%) from 2020

Liabilities

Down

$65,416

Down $11,749 (-15%) from 2020

Revenue

Up

$408,298

Up $19,197 (+4.9%) from 2020

Expenses

Down

$413,437

Down $103,630 (-20%) from 2020

Net Income

Up

-$5,139

Up $122,827 (+96%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $543,388Liabilities 2010: $193,202Net Assets 2010: $350,1862010Assets 2011: $525,773Liabilities 2011: $132,733Net Assets 2011: $393,0402011Assets 2012: $573,820Liabilities 2012: $92,481Net Assets 2012: $481,3392012Assets 2013: $665,580Liabilities 2013: $172,772Net Assets 2013: $492,8082013Assets 2014: $629,190Liabilities 2014: $95,431Net Assets 2014: $533,7592014Assets 2015: $706,001Liabilities 2015: $94,798Net Assets 2015: $611,2032015Assets 2016: $738,950Liabilities 2016: $25,572Net Assets 2016: $713,3782016Assets 2017: $808,960Liabilities 2017: $35,515Net Assets 2017: $773,4452017Assets 2018: $828,267Liabilities 2018: $51,618Net Assets 2018: $776,6492018Assets 2019: $825,990Liabilities 2019: $36,058Net Assets 2019: $789,9322019Assets 2020: $739,131Liabilities 2020: $77,165Net Assets 2020: $661,9662020Assets 2021: $722,243Liabilities 2021: $65,416Net Assets 2021: $656,8272021Assets 2022: $688,573Liabilities 2022: $77,782Net Assets 2022: $610,7912022Assets 2023: $685,853Liabilities 2023: $88,553Net Assets 2023: $597,3002023Assets 2024: $763,249Liabilities 2024: $60,395Net Assets 2024: $702,8542024

Highlighted filing

2021

Assets$722,243
Liabilities$65,416
Net Assets$656,827

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $326,510Expenses 2010: $323,073Net Income 2010: $3,4372010Expenses 2011: $284,6902011Revenue 2012: $334,700Expenses 2012: $246,401Net Income 2012: $88,2992012Expenses 2013: $322,6352013Revenue 2014: $344,019Expenses 2014: $303,068Net Income 2014: $40,9512014Revenue 2015: $358,344Expenses 2015: $280,900Net Income 2015: $77,4442015Revenue 2016: $377,038Expenses 2016: $279,844Net Income 2016: $97,1942016Revenue 2017: $383,477Expenses 2017: $323,410Net Income 2017: $60,0672017Revenue 2018: $397,218Expenses 2018: $394,014Net Income 2018: $3,2042018Revenue 2019: $394,489Expenses 2019: $381,206Net Income 2019: $13,2832019Revenue 2020: $389,101Expenses 2020: $517,067Net Income 2020: -$127,9662020Revenue 2021: $408,298Expenses 2021: $413,437Net Income 2021: -$5,1392021Revenue 2022: $384,560Expenses 2022: $416,172Net Income 2022: -$31,6122022Revenue 2023: $430,240Expenses 2023: $443,731Net Income 2023: -$13,4912023Revenue 2024: $482,544Expenses 2024: $376,990Net Income 2024: $105,5542024

Highlighted filing

2021

Revenue$408,298
Expenses$413,437
Net Income-$5,139
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jul 15, 2022
Return Version
2020v4.0
Gross Receipts
$408,298
Mission and Program Overview

Mission

To promote the cause of public education on behalf of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$652,933$600,682▼ $52,251
Cash and Non-Interest-Bearing Accounts$51,212$86,642▲ $35,430
Accounts Receivable$29,788$30,648▲ $860
Land, Buildings, and Equipment, Net$2,530$1,603▼ $927
Total Assets$739,131$722,243▼ $16,888
Other Assets Total$2,668$2,668→ $0
Liabilities
Accounts Payable and Accrued Expenses$77,165$65,416▼ $11,749
Total Liabilities$77,165$65,416▼ $11,749
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$661,966$656,827▼ $5,139
Total Net Assets Fund Balance$661,966$656,827▼ $5,139
Total Liabilities and Net Assets / Fund Balance$739,131$722,243▼ $16,888

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,603$14,198$15,801
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sandy HuntPresidentFT$190,264$190,264
Brandice TranholtBoard Member-$350$350
Christian TautuaBoard Member-$350$350
Jeb BinnsVice Preside-$350$350
Jeffrey SteenBoard Member-$350$350
Katie UteschSecretary-$350$350
Rupika MadhavanBoard Member-$350$350
Sandra AguilaBoard Member-$350$350

Board Members and Trustees

NameTitle
Reimbursed to SchoolDistrict Emp
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$403,727
Investment Income
$4,571
Other Revenue
$0
Change in Net Assets
$-5,139

Audited Revenue Reconciliation

Revenue per Audited Statements
$408,298
Total Revenue per Audited Statements
$408,298
Total Revenue per Form 990
$408,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$289,117
Other Expenses$124,320
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---$192,714
Other Salaries and Wages---$86,015
Conferences and Meetings---$38,555
Occupancy---$18,210
Office Expenses---$13,082
Other Employee Benefits---$6,382
Fees for Services Accounting---$6,167
Payroll Taxes---$4,006
All Other Expenses---$2,495
Other Expenses---$2,000
Depreciation Depletion---$1,114
Total Functional Expenses$0$0$0$413,437

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$413,437
Total Expenses per Audited Statements$413,437
Total Expenses per Form 990$413,437
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Page 6, Part VI, Line 6

Members are school district employees.

Form 990, Page 6, Part VI, Line 7A

Members elect officers of the governing body.

Form 990, Page 6, Part VI, Line 8B

There are no committees with the authority to act on behalf of the governing body.

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

An electronic copy of the form 990 is provided to executive board members for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

Board members sign annual acknowledgement of conflict of interest policy, potential conflicts of interest are discussed as they arise at monthly board meetings.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy, and financial statements are available for review by members upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Highline Education Association
EIN
91-0748021
Phone
2062464340
Address
575 ANDOVER PARK WEST SUITE 205, TUKWILA, WA 98188

Signing Officer

Name
Sandy Hunt
Title
President
Phone
2062464340
Signed
2022-07-15

Organization Details

Principal Officer
Sandy Hunt
Formed
1964
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
1

Preparer

Firm
Tremper & Co Llp
Address
3131 ELLIOTT AVE STE 290, SEATTLE, WA 98121
Preparer
Nicholas Barry
Phone
2062854456
Supplemental Narrative

Additional Explanations

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

To provide programs & services to member local associations through coordinated activities between national, state and local configurations.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE SCHOOL DISTRICT EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT OFFICERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EXECUTIVE BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS SIGN ANNUAL ACKNOWLEDGEMENT OF CONFLICT OF INTEREST POLICY, POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AS THEY ARISE AT MONTHLY BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW BY MEMBERS UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0739131
IRS990/TotalAssetsEOYAmt0722243
IRS990/TotalAssetsGrp/BOYAmt0739131
IRS990/TotalAssetsGrp/EOYAmt0722243
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IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0413437
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt077165
IRS990/TotalLiabilitiesEOYAmt065416
IRS990/TotalLiabilitiesGrp/BOYAmt077165
IRS990/TotalLiabilitiesGrp/EOYAmt065416
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0661966
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0656827
IRS990/TotalProgramServiceRevenueAmt0403727
IRS990/TotalReportableCompFromOrgAmt0192714
IRS990/TotalRevenueGrp/ExclusionAmt04571
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0403727
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0408298
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0739131
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0722243
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.HIGHLINEEA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SANDY HUNT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02062464340
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLINE EDUCATION ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0910748021
ReturnHeader/Filer/PhoneNum02062464340
ReturnHeader/Filer/USAddress/AddressLine1Txt0575 ANDOVER PARK WEST SUITE 205
ReturnHeader/Filer/USAddress/CityNm0TUKWILA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098188
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910872222
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TREMPER & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03131 ELLIOTT AVE STE 290
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEATTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098121
ReturnHeader/PreparerPersonGrp/PhoneNum02062854456
ReturnHeader/PreparerPersonGrp/PreparationDt02022-07-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICHOLAS BARRY
ReturnHeader/ReturnTs02022-07-15T19:49:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SANDY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HUNT
ReturnHeader/TaxPeriodBeginDt02020-09-01
ReturnHeader/TaxPeriodEndDt02021-08-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.63$0.60$7.03$4.83$3.77$1.06
2023Detailed filing. Detailed filing data is available for this year.$6.86$0.89$5.97$4.30$4.44$0.13
2022Detailed filing. Detailed filing data is available for this year.$6.89$0.78$6.11$3.85$4.16$0.32
2021Detailed filing. Detailed filing data is available for this year.$7.22$0.65$6.57$4.08$4.13$0.05
2020Detailed filing. Detailed filing data is available for this year.$7.39$0.77$6.62$3.89$5.17$1.28
2019Detailed filing. Detailed filing data is available for this year.$8.26$0.36$7.90$3.94$3.81$0.13
2018Detailed filing. Detailed filing data is available for this year.$8.28$0.52$7.77$3.97$3.94$0.03
2017Detailed filing. Detailed filing data is available for this year.$8.09$0.36$7.73$3.83$3.23$0.60
2016Detailed filing. Detailed filing data is available for this year.$7.39$0.26$7.13$3.77$2.80$0.97
2015Detailed filing. Detailed filing data is available for this year.$7.06$0.95$6.11$3.58$2.81$0.77
2014Detailed filing. Detailed filing data is available for this year.$6.29$0.95$5.34$3.44$3.03$0.41
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.66$1.73$4.93$3.23
2012Summary only. Only limited summary data is available for this year.$5.74$0.92$4.81$3.35$2.46$0.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.26$1.33$3.93$2.85
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.43$1.93$3.50$3.27$3.23$0.03