Civic Intelligence

Washington Gorge Action Programs

990 • Fiscal year 2023 • EIN 91-0793062

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 07, 2024

PO Box 805Bingen, WA 98605

(509) 493-2662

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.36x

Higher debt load relative to assets than 72% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

44th percentile

0.14x

Higher debt load relative to revenue than 44% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

37th percentile

-0.2%

Higher net margin than 37% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

48th percentile

$122,530

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

56th percentile

7.6%

Faster asset growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

39th percentile

0.2%

Faster revenue growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,152,857

Up $222,679 (+7.6%) from 2022

Net Assets

Down

$2,006,807

Down $12,988 (-0.6%) from 2022

Liabilities

Up

$1,146,050

Up $235,667 (+26%) from 2022

Revenue

Up

$8,337,422

Up $15,126 (+0.2%) from 2022

Expenses

Up

$8,357,185

Up $241,846 (+3.0%) from 2022

Net Income

Down

-$19,763

Down $226,720 (-110%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,235,943Liabilities 2011: $744,024Net Assets 2011: $491,9192011Assets 2012: $1,150,582Liabilities 2012: $593,248Net Assets 2012: $557,3342012Assets 2013: $1,252,822Liabilities 2013: $594,044Net Assets 2013: $658,7782013Assets 2014: $1,375,376Liabilities 2014: $661,707Net Assets 2014: $713,6692014Assets 2015: $1,325,771Liabilities 2015: $674,076Net Assets 2015: $651,6952015Assets 2016: $1,256,710Liabilities 2016: $572,101Net Assets 2016: $684,6092016Assets 2017: $1,497,498Liabilities 2017: $664,392Net Assets 2017: $833,1062017Assets 2018: $1,278,696Liabilities 2018: $525,826Net Assets 2018: $752,8702018Assets 2019: $1,400,598Liabilities 2019: $642,399Net Assets 2019: $758,1992019Assets 2020: $2,347,257Liabilities 2020: $871,017Net Assets 2020: $1,476,2402020Assets 2021: $2,466,644Liabilities 2021: $656,598Net Assets 2021: $1,810,0462021Assets 2022: $2,930,178Liabilities 2022: $910,383Net Assets 2022: $2,019,7952022Assets 2023: $3,152,857Liabilities 2023: $1,146,050Net Assets 2023: $2,006,8072023Assets 2024: $3,015,595Liabilities 2024: $990,367Net Assets 2024: $2,025,2282024

Highlighted filing

2023

Assets$3,152,857
Liabilities$1,146,050
Net Assets$2,006,807

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $2,543,720Expenses 2011: $2,193,310Net Income 2011: $350,4102011Revenue 2012: $2,117,048Expenses 2012: $2,019,062Net Income 2012: $97,9862012Revenue 2013: $3,066,734Expenses 2013: $2,965,290Net Income 2013: $101,4442013Revenue 2014: $3,058,435Expenses 2014: $3,003,544Net Income 2014: $54,8912014Revenue 2015: $2,768,457Expenses 2015: $2,830,431Net Income 2015: -$61,9742015Revenue 2016: $3,296,620Expenses 2016: $3,263,706Net Income 2016: $32,9142016Revenue 2017: $3,589,649Expenses 2017: $3,441,152Net Income 2017: $148,4972017Revenue 2018: $3,127,189Expenses 2018: $3,206,208Net Income 2018: -$79,0192018Revenue 2019: $3,457,575Expenses 2019: $3,449,752Net Income 2019: $7,8232019Revenue 2020: $5,705,583Expenses 2020: $4,983,250Net Income 2020: $722,3332020Revenue 2021: $7,884,837Expenses 2021: $7,553,802Net Income 2021: $331,0352021Revenue 2022: $8,322,296Expenses 2022: $8,115,339Net Income 2022: $206,9572022Revenue 2023: $8,337,422Expenses 2023: $8,357,185Net Income 2023: -$19,7632023Revenue 2024: $8,216,195Expenses 2024: $8,197,787Net Income 2024: $18,4082024

Highlighted filing

2023

Revenue$8,337,422
Expenses$8,357,185
Net Income-$19,763
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 7, 2024
Return Version
2023v5.1
Gross Receipts
$8,623,816
Mission and Program Overview

Mission

Washington Gorge Action Programs is a multipurpose human service organization dedicated to helping individuals, families, and communities address basic human needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$928,050$1,276,265▲ $348,215
Land, Buildings, and Equipment, Net$997,311$931,307▼ $66,004
Accounts Receivable$635,163$606,664▼ $28,499
Inventories for Sale or Use$153,789$126,441▼ $27,348
Prepaid Expenses and Deferred Charges$46,995$46,349▼ $646
Investments in Publicly Traded Securities$14,025$42,860▲ $28,835
Savings and Temporary Cash Investments$251$564▲ $313
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$2,930,178$3,152,857▲ $222,679
Other Assets Total$154,594$122,407▼ $32,187
Liabilities
Accounts Payable and Accrued Expenses$405,192$437,076▲ $31,884
Mortgage Notes Payable Secured by Investment Property$337,941$332,941▼ $5,000
Other Liabilities$115,950$291,630▲ $175,680
Deferred Revenue$51,300$84,403▲ $33,103
Total Liabilities$910,383$1,146,050▲ $235,667
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,777,960$1,765,008▼ $12,952
Net Assets With Donor Restrictions$241,835$241,799▼ $36
Total Net Assets Fund Balance$2,019,795$2,006,807▼ $12,988
Total Liabilities and Net Assets / Fund Balance$2,930,178$3,152,857▲ $222,679

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$671,925$680,907$1,352,832
Equipment$83,416$248,790$332,206
Other Land Buildings$64,746$131,852$196,598
Land$111,220-$111,220
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leslie NaramoreExecutive DirectorFT$113,527$9,003$122,530

Board Members and Trustees

NameTitle
Matthew ByrnePresident
Catherine KiewitVice President
Alicia RamirezDirector
Asa LeckieDirector
Bruce BolmeDirector
David QuesnelDirector
Debi Van CampDirector
Lorraine FritschDirector
Marla KeethlerDirector
Roger GadwayDirector
Ubaldo HernandezDirector
Alec MauleSec/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,461,406
Program Service Revenue
$0
Investment Income
$699
Other Revenue
$-124,683
All Other Contributions
$1,812,461
Change in Net Assets
$-19,763

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1$1,459,480USDA Rate
Total Noncash Contributions1$1,459,480-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,329,118
Revenue Not Reported on Financial Statements
$8,304
Revenue Not Reported on Form 990
$293,169
Other Revenue Adjustments
$8,304
Total Revenue per Audited Statements
$8,622,287
Total Revenue per Form 990
$8,337,422
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,019,096
Salaries, Compensation, and Employee Benefits$3,338,089
Total Fundraising Expense$11,991
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,047,811$246,522-$2,294,333
Other Employee Benefits$545,103$86,292-$631,395
Payroll Taxes$248,332$41,499-$289,831
Fees for Services Other$226,429$8,746-$235,175
Occupancy$165,397$9,166-$174,563
Office Expenses$119,022$18,903$11,991$149,916
Depreciation Depletion$134,189$4,426-$138,615
Current Officers, Directors, Trustees, and Key Employees$49,012$73,518-$122,530
Travel$74,657$12,792-$87,449
Insurance$58,554$4,824-$63,378
All Other Expenses$20,410$11,199-$31,609
Other Expenses$21,883$6,468-$21,883
Fees for Services Accounting$12,517$483-$13,000
Advertising$11,810$117-$11,927
Fees for Services Legal$260$10-$270
Interest$117$72-$189
Total Functional Expenses$7,820,001$525,193$11,991$8,357,185

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,635,275
Total Expenses per Form 990$8,357,185
Expenses per Audited Statements$8,348,881
Expenses Not Reported on Form 990$286,394
Expenses Not Reported on Financial Statements$8,304
Other Expense Adjustments$8,304
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contingent Liability$224,283
Operating lease liability$67,347
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 B, Line 11B

Governing body reviewed form 990 prior to signing and filing return.

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

Any board member with a conflict of interest discloses this to the board and withdraws themselves from any dealings with conflict.

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

The board of directors performs an annual review of the executive director and reviews and approves salary.

Form 990, Part VI, Section C, Line 19

Any documents open to public inspection are available upon request.

Filing and Contact Details

Filer

Filer Name
Washington Gorge Action Programs
EIN
91-0793062
Phone
5094932662
Address
PO BOX 805, BINGEN, WA 98605

Signing Officer

Name
Jennifer Pauletto
Title
Current Exec. Director
Signed
2024-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Pauletto
Formed
1966
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
68
Volunteers
342

Preparer

Firm
Petersen CPAs & Advisors PLLC
Address
3702 Kern Way, Yakima, WA 98902
Preparer
Angela M Pratt CPA
Phone
5095751040
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

WAGAPs civic engagement team works to increase community involvement in decision-making processes. The goal is to make sure that decision-making is representative ofall people who live in the Gorge, including low-income residents. WAGAPs civic engagement activities are non-political and are not associated with any political parties. Civic engagement programs include voter registration events where community members can register to vote, update their voter records, and check their voter status. WAGAP believes that having more people vote in an informed way helps communities make better decisions.

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Food and Nutrition WAGAP is the lead organization and distribution center for the food banks in Klickitat and Skamania counties. Low-income families are eligible for a food box once a month. The food in a box varies but generally there is enough for three to twelve nutritionally balanced meals depending on the size of the family. OTHER PROGRAM SERVICES 5: Housing Assistance Programs There are four types of housing assistance programs offered by WAGAP: Emergency Shelter, Supportive Housing, Permanent Supportive Housing, and Turning Point Rapid Re-housing. The Emergency Shelter Program offers homeless individuals and families a 3 to 90 day stay. Case management and short term goals assist with locating permanent housing. There are shelters in Bingen 5 rooms (Klickitat County) and Stevenson 5 rooms (Skamania County). Supportive Housing is a two-year housing program available to qualified homeless persons. Permanent Supportive Housing is permanent housing for those with some type of disability. Case management and other assistance is available upon tenant request. This project is located in Bingen 8 units, and scattered throughout Klickitat and Skamania counties. In this program, the client holds the contract with the landlord so that at the end of the program they can stay in their unit and WAGAP steps back. Turning Point Rapid Re-housing is for unaccompanied youth ages 18-24 and families with children. Similar to Permanent Supportive Housing it is a two year program where the client holds the lease and pays 30% of their income towards rent. At the end of the two year program WAGAP steps away and they are able to stay in the home. Housing program coordinators are all certified family development specialists. This training provides information on assessing housing barriers and guiding enrollees to employment, transportation, education, life skills, and increased self-sufficiency through goal setting with month-to-month planning. OTHER PROGRAM SERVICES 6: Pathways HealthConnect Pathways HealthConnect is a free WAGAP program that helps community members connect to the services and support they need to be healthy. Participants are paired with an experienced Community Health Worker to access medical, dental, or mental health care, transportation, substance abuse treatment, childcare and parenting education, financial help and other essential services. OTHER PROGRAM SERVICES 7: WAGAPs civic engagement team works to increase community involvement in decision-making processes. The goal is to make sure that decision-making is representative ofall people who live in the Gorge, including low-income residents. WAGAPs civic engagement activities are non-political and are not associated with any political parties. Civic engagement programs include voter registration events where community members can register to vote, update their voter records, and check their voter status. WAGAP believes that having more people vote in an informed way helps communities make better decisions.

Financial Statement Notes

Part X : FIN48 Footnote

Under provisions of Section 501(c)(3) of the Internal Revenue Code, the Organization is exempt from federal income taxes, except for net income from unrelated business activities. For the year ended December 31, 2023, the Organization had no unrelated business activities subject to federal income taxes.Management evaluated the Organization's tax positions and concluded that the Organization had taken no significant uncertain tax positions that require adjustments to the financial statements to comply with provisions of Topic 740 of the Accounting Standards Codification.The Organization's tax returns are subject to review and examination by federal authorities.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Rental Expense $286394

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Special Event Expenses $8304

Part XII, Line 2D: Other expenses and losses per audited F/S

Rental Expense $286394

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Special Event Expenses $8304

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IRS990/Form990PartVIISectionAGrp/PersonNm0LESLIE NARAMORE
IRS990/Form990PartVIISectionAGrp/PersonNm1BRUCE BOLME
IRS990/Form990PartVIISectionAGrp/PersonNm2Matthew Byrne
IRS990/Form990PartVIISectionAGrp/PersonNm3Alec Maule
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID QUESNEL
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IRS990/Form990PartVIISectionAGrp/PersonNm6ROGER GADWAY
IRS990/Form990PartVIISectionAGrp/PersonNm7UBALDO HERNANDEZ
IRS990/Form990PartVIISectionAGrp/PersonNm8ALICIA RAMIREZ
IRS990/Form990PartVIISectionAGrp/PersonNm9Catherine Kiewit
IRS990/Form990PartVIISectionAGrp/PersonNm10Lorraine Fritsch
IRS990/Form990PartVIISectionAGrp/PersonNm11DEBI VAN CAMP
IRS990/Form990PartVIISectionAGrp/PersonNm12Marla Keethler
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIR.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3SEC/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
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IRS990/MissionDesc0Washington Gorge Action Programs is a multipurpose human service organization dedicated to helping individuals, families, and communities address basic human needs.
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IRS990/OtherExpensesGrp/Desc2STAFF EDUCATION
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt046349
IRS990/PrincipalOfficerNm0JENNIFER PAULETTO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Food and Nutrition WAGAP is the lead organization and distribution center for the food banks in Klickitat and Skamania counties. Low-income families are eligible for a food box once a month. The food in a box varies but generally there is enough for three to twelve nutritionally balanced meals depending on the size of the family.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02079736
IRS990/ProgSrvcAccomActy3Grp/Desc0Family Services This program includes crime victim services (assistance for victims of general crime), domestic violence & sexual assault client services along with community outreach and education. Within this program there are services for individuals and families that help them obtain services and supports based on individual preferences, needs, and capabilities. Also WAGAP has a youth center within this program. The youth center offers children between the ages of six and seventeen, a safe, supervised, and substance free place to hang out. It is an educational, recreational program for at-risk youth providing life skills training, interaction with positive adult role models and an opportunity to bond with the community.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$0.99$2.03$8.22$8.20$0.02
2023Detailed filing. Detailed filing data is available for this year.$3.15$1.15$2.01$8.34$8.36$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.93$0.91$2.02$8.32$8.12$0.21
2021Detailed filing. Detailed filing data is available for this year.$2.47$0.66$1.81$7.88$7.55$0.33
2020Detailed filing. Detailed filing data is available for this year.$2.35$0.87$1.48$5.71$4.98$0.72
2019Detailed filing. Detailed filing data is available for this year.$1.40$0.64$0.76$3.46$3.45$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.53$0.75$3.13$3.21$0.08
2017Summary only. Only limited summary data is available for this year.$1.50$0.66$0.83$3.59$3.44$0.15
2016Summary only. Only limited summary data is available for this year.$1.26$0.57$0.68$3.30$3.26$0.03
2015Summary only. Only limited summary data is available for this year.$1.33$0.67$0.65$2.77$2.83$0.06
2014Summary only. Only limited summary data is available for this year.$1.38$0.66$0.71$3.06$3.00$0.05
2013Summary only. Only limited summary data is available for this year.$1.25$0.59$0.66$3.07$2.97$0.10
2012Summary only. Only limited summary data is available for this year.$1.15$0.59$0.56$2.12$2.02$0.10
2011Summary only. Only limited summary data is available for this year.$1.24$0.74$0.49$2.54$2.19$0.35