Civic Intelligence

Walla Walla Senior Citizens Center Inc.

990 • Fiscal year 2014 • EIN 91-0874461

Jan 01, 2014 to Dec 31, 2014 • Filed on May 20, 2015

720 SpragueWalla Walla, WA 99362

(509) 527-3775

Siviq Scores

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

Liabilities / Assets

40th percentile

0.05x

Higher debt load relative to assets than 40% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

41st percentile

0.07x

Higher debt load relative to revenue than 41% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

38th percentile

-0.4%

Higher net margin than 38% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

42nd percentile

0.0%

Faster asset growth than 42% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

29th percentile

-4.2%

Faster revenue growth than 29% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,236,758

Up $456 (+0.0%) from 2013

Net Assets

Down

$1,169,134

Down $9,477 (-0.8%) from 2013

Liabilities

Up

$67,624

Up $9,933 (+17%) from 2013

Revenue

Down

$949,628

Down $41,749 (-4.2%) from 2013

Expenses

Up

$953,541

Up $36,750 (+4.0%) from 2013

Net Income

Down

-$3,913

Down $78,499 (-105%) from 2013

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,042,787Liabilities 2010: $46,307Net Assets 2010: $996,4802010Assets 2011: $956,325Liabilities 2011: $51,418Net Assets 2011: $904,9072011Assets 2012: $1,112,543Liabilities 2012: $46,587Net Assets 2012: $1,065,9562012Assets 2013: $1,236,302Liabilities 2013: $57,691Net Assets 2013: $1,178,6112013Assets 2014: $1,236,758Liabilities 2014: $67,624Net Assets 2014: $1,169,1342014Assets 2015: $1,174,936Liabilities 2015: $68,892Net Assets 2015: $1,106,0442015Assets 2016: $1,213,832Liabilities 2016: $53,641Net Assets 2016: $1,160,1912016Assets 2017: $1,050,888Liabilities 2017: $108,043Net Assets 2017: $942,8452017Assets 2019: $854,222Liabilities 2019: $43,805Net Assets 2019: $810,4172019Assets 2020: $1,212,159Liabilities 2020: $101,213Net Assets 2020: $1,110,9462020Assets 2021: $1,452,356Liabilities 2021: $105,468Net Assets 2021: $1,346,8882021Assets 2022: $1,508,666Liabilities 2022: $154,414Net Assets 2022: $1,354,2522022Assets 2023: $2,458,147Liabilities 2023: $139,810Net Assets 2023: $2,318,3372023Assets 2024: $2,529,316Liabilities 2024: $193,929Net Assets 2024: $2,335,3872024

Highlighted filing

2014

Assets$1,236,758
Liabilities$67,624
Net Assets$1,169,134

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,071,3052010Expenses 2011: $1,035,8682011Expenses 2012: $962,4112012Revenue 2013: $991,377Expenses 2013: $916,791Net Income 2013: $74,5862013Revenue 2014: $949,628Expenses 2014: $953,541Net Income 2014: -$3,9132014Revenue 2015: $1,063,478Expenses 2015: $1,085,809Net Income 2015: -$22,3312015Revenue 2016: $1,098,556Expenses 2016: $1,067,224Net Income 2016: $31,3322016Revenue 2017: $1,105,758Expenses 2017: $1,323,104Net Income 2017: -$217,3462017Revenue 2019: $1,182,806Expenses 2019: $1,069,469Net Income 2019: $113,3372019Revenue 2020: $1,615,012Expenses 2020: $1,314,483Net Income 2020: $300,5292020Revenue 2021: $1,721,636Expenses 2021: $1,508,638Net Income 2021: $212,9982021Revenue 2022: $1,694,933Expenses 2022: $1,623,134Net Income 2022: $71,7992022Revenue 2023: $2,900,072Expenses 2023: $2,003,920Net Income 2023: $896,1522023Revenue 2024: $2,359,115Expenses 2024: $2,346,688Net Income 2024: $12,4272024

Highlighted filing

2014

Revenue$949,628
Expenses$953,541
Net Income-$3,913
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 20, 2015
Return Version
2014v5.0
Gross Receipts
$966,179
Mission and Program Overview

Mission

To provide services and assistance to senior citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$650,618$673,228▲ $22,610
Cash and Non-Interest-Bearing Accounts$270,314$221,310▼ $49,004
Land, Buildings, and Equipment, Net$161,433$148,268▼ $13,165
Accounts Receivable$86,930$126,938▲ $40,008
Savings and Temporary Cash Investments$67,007$67,014▲ $7
Total Assets$1,236,302$1,236,758▲ $456
Liabilities
Accounts Payable and Accrued Expenses$57,691$67,624▲ $9,933
Total Liabilities$57,691$67,624▲ $9,933
Net Assets / Fund Balance
Unrestricted Net Assets$681,943$654,584▼ $27,359
Temporarily Rstr Net Assets$496,668$514,550▲ $17,882
Total Net Assets Fund Balance$1,178,611$1,169,134▼ $9,477
Total Liabilities and Net Assets / Fund Balance$1,236,302$1,236,758▲ $456

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$118,824$342,749$461,573
Other Land Buildings$29,444$253,926$283,370
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$632,391
Program Service Revenue
$255,649
Investment Income
$34,761
Other Revenue
$26,827
All Other Contributions
$134,334
Change in Net Assets
$-3,913

Audited Revenue Reconciliation

Revenue per Audited Statements
$949,628
Revenue Not Reported on Form 990
$142,696
Total Revenue per Audited Statements
$1,092,324
Total Revenue per Form 990
$949,628
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$495,509
Salaries, Compensation, and Employee Benefits$458,032
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$265,461$36,345-$301,806
Occupancy$44,322$26,571-$70,893
Current Officers, Directors, Trustees, and Key Employees$43,926$23,890-$67,816
Payroll Taxes$31,978$8,645-$40,623
Other Employee Benefits$17,245$20,450-$37,695
Depreciation Depletion$3,832$21,459-$25,291
Other Expenses$21,690$20,973-$21,690
Travel$17,210$83-$17,293
Insurance$8,567$4,323-$12,890
Pension Plan Contributions$6,865$3,227-$10,092
Fees for Services Accounting$2,133$1,067-$3,200
Fees for Services Management$1,080--$1,080
Total Functional Expenses$772,282$181,259$0$953,541

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,101,801
Expenses per Audited Statements$953,541
Total Expenses per Form 990$953,541
Expenses Not Reported on Form 990$148,260
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 6

BOARD OF TRUSTEES

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

Appointed by board of trustees or key employees

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

No review was or will be conducted.

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

HOLDS MONTHLY MEETINGS.

Form 990, Page 6, Part VI, Line 15A

BOARD OF TRUSTEES

Form 990, Page 6, Part VI, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Walla Walla Senior Citizens Center
EIN
91-0874461
Phone
5095273775
Address
720 SPRAGUE, WALLA WALLA, WA 99362

Signing Officer

Name
Howard Ostby
Title
Executive Director
Phone
5095273775
Signed
2015-05-20
Discuss with paid preparer
Yes

Organization Details

Formed
1971
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
33
Volunteers
230

Preparer

Firm
Barnett and Moro Pc
Address
495 E MAIN ST, HERMISTON, OR 97838
Preparer
Richard L Stoddard CPA
Phone
5415675215
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IRS990/ReconcilationRevenueExpnssAmt0-3913
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt026827
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt067007
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1APPOINTED BY BOARD OF TRUSTEES OR KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HOLDS MONTHLY MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/TotalProgramServiceExpensesAmt0772282
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IRS990/TravelGrp/ManagementAndGeneralAmt083
IRS990/TravelGrp/ProgramServicesAmt017210
IRS990/TravelGrp/TotalAmt017293
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0681943
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0654584
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt012
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IRS990/WebsiteAddressTxt0HTTP://SENIORS.BMI.NET/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOWARD OSTBY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05095273775
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WALLA WALLA SENIOR CITIZENS CENTER
ReturnHeader/Filer/BusinessNameControlTxt0WALL
ReturnHeader/Filer/EIN0910874461
ReturnHeader/Filer/PhoneNum05095273775
ReturnHeader/Filer/USAddress/AddressLine1Txt0720 SPRAGUE
ReturnHeader/Filer/USAddress/CityNm0WALLA WALLA

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.19$2.34$2.36$2.35$0.01
2023Summary only. Only limited summary data is available for this year.$2.46$0.14$2.32$2.90$2.00$0.90
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.15$1.35$1.69$1.62$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.11$1.35$1.72$1.51$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.10$1.11$1.62$1.31$0.30
2019Summary only. Only limited summary data is available for this year.$0.85$0.04$0.81$1.18$1.07$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.11$0.94$1.11$1.32$0.22
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.05$1.16$1.10$1.07$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.07$1.11$1.06$1.09$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.07$1.17$0.95$0.95$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.24$0.06$1.18$0.99$0.92$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.05$1.07$0.96
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.05$0.90$1.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.05$1.00$1.07