Civic Intelligence

Boost Collaborative

990 • Fiscal year 2023 • EIN 91-0829001

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 21, 2024

SE 1235 Professional Mall BlvdPullman, WA 99163

(509) 332-6561

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.15x

Higher debt load relative to assets than 63% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

56th percentile

0.12x

Higher debt load relative to revenue than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

68th percentile

14%

Higher net margin than 68% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

82nd percentile

28%

Faster asset growth than 82% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

6.9%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$1,345,833

Flat from 2023

Net Assets

Flat

$1,139,609

Flat from 2023

Liabilities

Flat

$206,224

Flat from 2023

Revenue

Flat

$1,677,201

Flat from 2023

Expenses

Flat

$1,439,423

Flat from 2023

Net Income

Flat

$237,778

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $261,210Liabilities 2010: $90,148Net Assets 2010: $171,0622010Assets 2011: $293,922Liabilities 2011: $97,464Net Assets 2011: $196,4582011Assets 2012: $327,465Liabilities 2012: $100,502Net Assets 2012: $226,9632012Assets 2013: $398,945Liabilities 2013: $110,851Net Assets 2013: $288,0942013Assets 2014: $455,892Liabilities 2014: $114,243Net Assets 2014: $341,6492014Assets 2015: $498,906Liabilities 2015: $118,978Net Assets 2015: $379,9282015Assets 2016: $554,901Liabilities 2016: $128,535Net Assets 2016: $426,3662016Assets 2017: $667,538Liabilities 2017: $130,090Net Assets 2017: $537,4482017Assets 2018: $729,221Liabilities 2018: $126,840Net Assets 2018: $602,3812018Assets 2019: $718,792Liabilities 2019: $115,538Net Assets 2019: $603,2542019Assets 2020: $703,534Liabilities 2020: $107,004Net Assets 2020: $596,5302020Assets 2021: $840,166Liabilities 2021: $136,557Net Assets 2021: $703,6092021Assets 2022: $1,050,815Liabilities 2022: $146,552Net Assets 2022: $904,2632022Assets 2023: $1,345,833Liabilities 2023: $206,224Net Assets 2023: $1,139,6092023Assets 2023: $1,345,833Liabilities 2023: $206,224Net Assets 2023: $1,139,6092023Assets 2024: $1,544,434Liabilities 2024: $197,335Net Assets 2024: $1,347,0992024

Highlighted filing

2023

Assets$1,345,833
Liabilities$206,224
Net Assets$1,139,609

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $926,2452010Revenue 2011: $1,019,868Expenses 2011: $994,472Net Income 2011: $25,3962011Expenses 2012: $1,008,3482012Revenue 2013: $1,027,574Expenses 2013: $966,443Net Income 2013: $61,1312013Revenue 2014: $1,080,228Expenses 2014: $1,026,673Net Income 2014: $53,5552014Revenue 2015: $1,074,773Expenses 2015: $1,036,494Net Income 2015: $38,2792015Revenue 2016: $1,152,761Expenses 2016: $1,106,323Net Income 2016: $46,4382016Revenue 2017: $1,290,700Expenses 2017: $1,179,618Net Income 2017: $111,0822017Revenue 2018: $1,357,242Expenses 2018: $1,292,309Net Income 2018: $64,9332018Revenue 2019: $1,333,632Expenses 2019: $1,332,759Net Income 2019: $8732019Revenue 2020: $1,204,329Expenses 2020: $1,211,053Net Income 2020: -$6,7242020Revenue 2021: $1,389,107Expenses 2021: $1,282,028Net Income 2021: $107,0792021Revenue 2022: $1,568,674Expenses 2022: $1,368,020Net Income 2022: $200,6542022Revenue 2023: $1,677,201Expenses 2023: $1,439,423Net Income 2023: $237,7782023Revenue 2023: $1,677,201Expenses 2023: $1,439,423Net Income 2023: $237,7782023Revenue 2024: $1,798,781Expenses 2024: $1,591,291Net Income 2024: $207,4902024

Highlighted filing

2023

Revenue$1,677,201
Expenses$1,439,423
Net Income$237,778
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 21, 2024
Return Version
2022v5.0
Gross Receipts
$1,677,201
Mission and Program Overview

Mission

Educational training and jobs for disabled individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$818,033$1,072,696▲ $254,663
Pledges and Grants Receivable$134,415$110,789▼ $23,626
Prepaid Expenses and Deferred Charges$54,354$55,080▲ $726
Land, Buildings, and Equipment, Net$20,469$48,975▲ $28,506
Accounts Receivable$23,544$19,507▼ $4,037
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,050,815$1,345,833▲ $295,018
Other Assets Total-$38,786-
Liabilities
Accounts Payable and Accrued Expenses$101,942$116,373▲ $14,431
Other Liabilities$44,610$89,851▲ $45,241
Total Liabilities$146,552$206,224▲ $59,672
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$904,263$1,139,609▲ $235,346
Total Net Assets Fund Balance$904,263$1,139,609▲ $235,346
Total Liabilities and Net Assets / Fund Balance$1,050,815$1,345,833▲ $295,018

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,975$80,222$129,197
Leasehold Improvements-$26,580$26,580
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pat MullerPresident
Megan YenVice President
Charice DeguzmanDirector
Eric HoyleExecutive Director
Ernest MenocalSecretary
Hannah DomriesSecretary
Daniel OwensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,169,852
Program Service Revenue
$415,560
Investment Income
$2,955
Other Revenue
$88,834
All Other Contributions
$10,859
Change in Net Assets
$237,778

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,677,201
Total Revenue per Audited Statements
$1,677,201
Total Revenue per Form 990
$1,677,201
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$978,764
Other Expenses$460,659
Total Fundraising Expense$23,088
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$684,402$159,001-$843,403
Occupancy$154,354$5,599-$159,953
Payroll Taxes$102,247$33,114-$135,361
All Other Expenses$53,085$8,913$2,061$64,059
Other Expenses$25,201$17,383$576$43,160
Total Functional Expenses$1,164,329$252,006$23,088$1,439,423

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,439,423
Total Expenses per Audited Statements$1,439,423
Total Expenses per Form 990$1,439,423
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$55,463
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Miscellaneous Fundraising$55,463$55,463-$55,463
Total Events$55,463$55,463-$55,463
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
Right of Use Lease Liabilities$39,270
Unemployment Fund$38,475
Repair Fund$12,106
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
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 B, Line 11B

reviewed along with audited financial statements.

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

annual review of conflicts and disclosure, if applicable.

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

annual performance review conducted by board to review and establish compensation.

Form 990, Part VI, Section C, Line 19

materials available upon request.

Filing and Contact Details

Filer

Filer Name
Boost Collaborative
EIN
91-0829001
Phone
5093326561
Address
SE 1235 Professional Mall Blvd, Pullman, WA 99163

Signing Officer

Name
Eric Hoyle
Title
Executive Direc
Signed
2024-02-21
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
54
Volunteers
30

Preparer

Firm
Hayden Ross PLLC
Address
315 S Almon, Moscow, ID 83843
Preparer
Nathan Strong
Phone
2088825547
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0110789
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt054354
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt055080
IRS990/PriorPeriodAdjustmentsAmt0-2432
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0415560
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0415560
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01114546
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt063
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0411592
IRS990/PYOtherRevenueAmt058921
IRS990/PYProgramServiceRevenueAmt0395144
IRS990/PYRevenuesLessExpensesAmt0200654
IRS990/PYSalariesCompEmpBnftPaidAmt0956428
IRS990/PYTotalExpensesAmt01368020
IRS990/PYTotalRevenueAmt01568674
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0237778
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01225315
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01114546
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0978551
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0853216
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0991173
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05162801
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02955
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt063
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0125
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0958
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01405
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05506
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt033371
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt043534
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt028621
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt030099
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02609
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0138234
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97290
IRS990ScheduleA/PublicSupportPY170Pct00.97780
IRS990ScheduleA/PublicSupportTotal170Amt05162801
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01225315
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01114546
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0978551
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0853216
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0991173
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05162801
IRS990ScheduleA/TotalSupportAmt05306541
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt048975
IRS990ScheduleD/EquipmentGrp/DepreciationAmt080222
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0129197
IRS990ScheduleD/ExpensesSubtotalAmt01439423
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt026580
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt026580
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012106
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt139270
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt238475
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REPAIR FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RIGHT OF USE LEASE LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2UNEMPLOYMENT FUND
IRS990ScheduleD/RevenueSubtotalAmt01677201
IRS990ScheduleD/TotalBookValueLandBuildingsAmt048975
IRS990ScheduleD/TotalExpensesPerForm990Amt01439423
IRS990ScheduleD/TotalLiabilityAmt089851
IRS990ScheduleD/TotalRevenuePerForm990Amt01677201
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01677201
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01439423
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MISCELLANEOUS FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt055463
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt055463
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt055463
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt055463
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt055463
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0reviewed along with audited financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1annual review of conflicts and disclosure, if applicable.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2annual performance review conducted by board to review and establish compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3materials available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01050815
IRS990/TotalAssetsEOYAmt01345833
IRS990/TotalAssetsGrp/BOYAmt01050815
IRS990/TotalAssetsGrp/EOYAmt01345833
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01169852
IRS990/TotalEmployeeCnt054
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt023088
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0252006
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01164329
IRS990/TotalFunctionalExpensesGrp/TotalAmt01439423
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0146552
IRS990/TotalLiabilitiesEOYAmt0206224
IRS990/TotalLiabilitiesGrp/BOYAmt0146552
IRS990/TotalLiabilitiesGrp/EOYAmt0206224
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0904263
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01139609
IRS990/TotalProgramServiceExpensesAmt01164329
IRS990/TotalProgramServiceRevenueAmt0415560
IRS990/TotalRevenueGrp/ExclusionAmt058418
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0448931
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01677201
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01050815
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01345833
IRS990/TravelGrp/TotalAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.20$1.35$1.80$1.59$0.21
2023Detailed filing. Detailed filing data is available for this year.$1.35$0.21$1.14$1.68$1.44$0.24
2023Summary only. Only limited summary data is available for this year.$1.35$0.21$1.14$1.68$1.44$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.15$0.90$1.57$1.37$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.14$0.70$1.39$1.28$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.11$0.60$1.20$1.21$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.12$0.60$1.33$1.33$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.13$0.60$1.36$1.29$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.13$0.54$1.29$1.18$0.11
2016Summary only. Only limited summary data is available for this year.$0.55$0.13$0.43$1.15$1.11$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.12$0.38$1.07$1.04$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.46$0.11$0.34$1.08$1.03$0.05
2013Summary only. Only limited summary data is available for this year.$0.40$0.11$0.29$1.03$0.97$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.10$0.23$1.01
2011Summary only. Only limited summary data is available for this year.$0.29$0.10$0.20$1.02$0.99$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.09$0.17$0.93