Civic Intelligence

Washington Library Association

990 • Fiscal year 2016 • EIN 91-0877878

Aug 01, 2015 to Jul 31, 2016 • Filed on Feb 01, 2017

PO Box 33808Seattle, WA 98133

(206) 823-1138

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

0.21x

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

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Net Margin

70th percentile

13%

Higher net margin than 70% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

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

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Asset Growth

61st percentile

5.8%

Faster asset growth than 61% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

74th percentile

14%

Faster revenue growth than 74% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$499,601

Up $27,573 (+5.8%) from 2015

Net Assets

Up

$408,900

Up $23,025 (+6.0%) from 2015

Liabilities

Up

$90,701

Up $4,548 (+5.3%) from 2015

Revenue

Up

$431,625

Up $53,238 (+14%) from 2015

Expenses

Up

$377,369

Up $38,810 (+11%) from 2015

Net Income

Up

$54,256

Up $14,428 (+36%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $295,813Liabilities 2011: $66,471Net Assets 2011: $229,3422011Assets 2012: $256,940Liabilities 2012: $66,791Net Assets 2012: $190,1492012Assets 2013: $269,668Liabilities 2013: $67,668Net Assets 2013: $202,0002013Assets 2014: $268,712Liabilities 2014: $69,654Net Assets 2014: $199,0582014Assets 2015: $472,028Liabilities 2015: $86,153Net Assets 2015: $385,8752015Assets 2016: $499,601Liabilities 2016: $90,701Net Assets 2016: $408,9002016Assets 2017: $504,332Liabilities 2017: $142,017Net Assets 2017: $362,3152017Assets 2018: $488,839Liabilities 2018: $131,220Net Assets 2018: $357,6192018Assets 2019: $459,411Liabilities 2019: $109,174Net Assets 2019: $350,2372019Assets 2020: $468,008Liabilities 2020: $73,069Net Assets 2020: $394,9392020Assets 2021: $400,610Liabilities 2021: $54,793Net Assets 2021: $345,8172021Assets 2022: $233,482Liabilities 2022: $48,721Net Assets 2022: $184,7612022Assets 2023: $258,477Liabilities 2023: $83,870Net Assets 2023: $174,6072023Assets 2024: $187,190Liabilities 2024: $55,880Net Assets 2024: $131,3102024

Highlighted filing

2016

Assets$499,601
Liabilities$90,701
Net Assets$408,900

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $257,467Expenses 2011: $400,509Net Income 2011: -$143,0422011Revenue 2012: $316,302Expenses 2012: $332,226Net Income 2012: -$15,9242012Revenue 2013: $414,978Expenses 2013: $392,488Net Income 2013: $22,4902013Revenue 2014: $258,346Expenses 2014: $275,668Net Income 2014: -$17,3222014Revenue 2015: $378,387Expenses 2015: $338,559Net Income 2015: $39,8282015Revenue 2016: $431,625Expenses 2016: $377,369Net Income 2016: $54,2562016Revenue 2017: $337,909Expenses 2017: $366,766Net Income 2017: -$28,8572017Revenue 2018: $313,792Expenses 2018: $303,362Net Income 2018: $10,4302018Revenue 2019: $429,956Expenses 2019: $464,761Net Income 2019: -$34,8052019Revenue 2020: $264,821Expenses 2020: $233,663Net Income 2020: $31,1582020Revenue 2021: $157,452Expenses 2021: $238,332Net Income 2021: -$80,8802021Revenue 2022: $252,623Expenses 2022: $369,378Net Income 2022: -$116,7552022Revenue 2023: $296,972Expenses 2023: $320,099Net Income 2023: -$23,1272023Revenue 2024: $273,342Expenses 2024: $326,871Net Income 2024: -$53,5292024

Highlighted filing

2016

Revenue$431,625
Expenses$377,369
Net Income$54,256
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Feb 1, 2017
Return Version
2015v3.0
Gross Receipts
$431,625
Mission and Program Overview

Mission

Provides essential resource support and advocacy for libraries and library personnel.

The Washington Library Association provides essential resources, support and advocacy for libraries and the people who make them great.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$188,923-
Investments in Publicly Traded Securities-$156,373-
Cash and Non-Interest-Bearing Accounts$456,899$153,410▼ $303,489
Prepaid Expenses and Deferred Charges$14,404$895▼ $13,509
Accounts Receivable$725--
Total Assets$472,028$499,601▲ $27,573
Liabilities
Deferred Revenue$78,720$73,314▼ $5,406
Accounts Payable and Accrued Expenses$7,433$17,387▲ $9,954
Total Liabilities$86,153$90,701▲ $4,548
Net Assets / Fund Balance
Unrestricted Net Assets$240,365$408,900▲ $168,535
Temporarily Rstr Net Assets$145,510$0▼ $145,510
Total Net Assets Fund Balance$385,875$408,900▲ $23,025
Total Liabilities and Net Assets / Fund Balance$472,028$499,601▲ $27,573
Compensation and Service Providers

Board Members and Trustees

NameTitle
Darcy BrixeyPast President
Brianna HoffmanPresident
Craig SeasholesVice President
Andrew ChanseDirector
Anne BinghamDirector
Emily KellerDirector
Josephine CamarilloDirector
Richard CounsilDirector
Christine PeckALA Councilor
Heidi ChittimPNLA Rep
Jessica MartinezSchool Rep
Irene WickstromSecretary/Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Melby Cameron AndersonManagement Service23607 Highway 99 2C, Edmonds, WA 98026$109,950
Revenue and Support

Revenue Composition

Contributions and Grants
$215,841
Program Service Revenue
$214,876
Investment Income
$249
Other Revenue
$659
All Other Contributions
$310
Change in Net Assets
$54,256

Audited Revenue Reconciliation

Revenue per Audited Statements
$431,625
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-388
Total Revenue per Audited Statements
$431,237
Total Revenue per Form 990
$431,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$371,369
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$109,950--$109,950
Fees for Services Other$54,423$40,933-$95,356
Fees for Services Lobbying$34,925--$34,925
Travel$21,619$80-$21,699
Occupancy$19,473$130-$19,603
Other Expenses$7,219$181-$7,400
Information Technology$5,584$887-$6,471
Grants to Domestic Individuals$6,000--$6,000
Insurance-$2,861-$2,861
Office Expenses$1,693$498-$2,191
Total Functional Expenses$330,905$46,464$0$377,369

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$377,369
Total Expenses per Audited Statements$377,369
Total Expenses per Form 990$377,369
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$37,155
Total Nondeductible Lobbying and Political Cost$37,155
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 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
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

WLA recently contracted with Primary Source to manage all aspects of its operations, such as Board support, conference coordination, member support and committee work which includes division and section support and financial management. Contract cost is $126,500 plus expnses.

Form 990, Part VI, Section A, line 6

WLA has paying members - comprised of individual librarians and institutional libraries.

Form 990, Part VI, Section B, line 11

Copies of the Form 990 will be provided to all Board Members either electronically or hard copy form before it is filed.

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

All governing members are required to review and sign the conflict of interest policy.

Form 990, Part VI, Section B, line 15

There is not paid staff.

Form 990, Part VI, Section C, line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
Washington Library Association
EIN
91-0877878
Phone
2068231138
Address
PO Box 33808, Seattle, WA 98133

Signing Officer

Name
Irene Wickstrom
Title
Treasurer
Phone
2068231138
Signed
2017-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brianna Hoffman
Formed
1956
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
0

Preparer

Firm
Peterson Sullivan LLP CPA'S
Address
601 Union St Ste 2300, Seattle, WA 98101-2345
Preparer
Matthew R Matson
Phone
2063827777
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Professional Fees: Program service expenses 12,925. Management and general expenses 40,933. Fundraising expenses 0. Total expenses 53,858. Conference Coordination and Speakers: Program service expenses 41,498. Management and general expenses 0. Fundraising expenses 0. Total expenses 41,498.

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2594
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0212197
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12085
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2594
IRS990/ProgSrvcAccomActy2Grp/Desc0Member Services: We manage interest based listservs, facilitate member trainings, and provide weekly and quarterly news of interest to library professionals.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0117466
IRS990/ProgSrvcAccomActy2Grp/GrantAmt06000
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02679
IRS990/ProgSrvcAccomActy3Grp/Desc0Policy and Advocacy: We keep WLA members informed regarding legislative actions and advocate at a State and Federal level for the interests of WA libraries.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt037155
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0117128
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0121
IRS990/PYOtherExpensesAmt0338559
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0261138
IRS990/PYRevenuesLessExpensesAmt039828
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0338559
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0378387
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt054256
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0212197
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0659
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0659
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0188923
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt037155
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0215531
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt037155
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt037155
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0377369
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-388
IRS990ScheduleD/RevenueNotReportedAmt0-388
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0431625
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0377369
IRS990ScheduleD/TotalRevenuePerForm990Amt0431625
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0431237
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0377369
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarship
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Awarding of the funds is done through application review by a Scholarship Committee to determine the deserving applicant. The award is paid to the winner by charging the scholarship expense account.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WLA recently contracted with Primary Source to manage all aspects of its operations, such as Board support, conference coordination, member support and committee work which includes division and section support and financial management. Contract cost is $126,500 plus expnses.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WLA has paying members - comprised of individual librarians and institutional libraries.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Copies of the Form 990 will be provided to all Board Members either electronically or hard copy form before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All governing members are required to review and sign the conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There is not paid staff.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Professional Fees: Program service expenses 12,925. Management and general expenses 40,933. Fundraising expenses 0. Total expenses 53,858. Conference Coordination and Speakers: Program service expenses 41,498. Management and general expenses 0. Fundraising expenses 0. Total expenses 41,498.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0145510
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0472028
IRS990/TotalAssetsEOYAmt0499601
IRS990/TotalAssetsGrp/BOYAmt0472028
IRS990/TotalAssetsGrp/EOYAmt0499601
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0215841
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046464
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0330905
IRS990/TotalFunctionalExpensesGrp/TotalAmt0377369
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt086153
IRS990/TotalLiabilitiesEOYAmt090701
IRS990/TotalLiabilitiesGrp/BOYAmt086153
IRS990/TotalLiabilitiesGrp/EOYAmt090701
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0385875
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0408900
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0330905
IRS990/TotalProgramServiceRevenueAmt0214876
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0908
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0214876
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0431625
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0472028
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0499601
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt080
IRS990/TravelGrp/ProgramServicesAmt021619
IRS990/TravelGrp/TotalAmt021699
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0240365
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0408900
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 33808
IRS990/USAddress/CityNm0Seattle
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098133
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WLA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Irene Wickstrom
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.56$1.31$2.73$3.27$0.54
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.58$0.84$1.75$2.97$3.20$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.49$1.85$2.53$3.69$1.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$0.55$3.46$1.57$2.38$0.81
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$0.73$3.95$2.65$2.34$0.31
2019Summary only. Only limited summary data is available for this year.$4.59$1.09$3.50$4.30$4.65$0.35
2018Summary only. Only limited summary data is available for this year.$4.89$1.31$3.58$3.14$3.03$0.10
2017Summary only. Only limited summary data is available for this year.$5.04$1.42$3.62$3.38$3.67$0.29
2016Detailed filing. Detailed filing data is available for this year.$5.00$0.91$4.09$4.32$3.77$0.54
2015Summary only. Only limited summary data is available for this year.$4.72$0.86$3.86$3.78$3.39$0.40
2014Summary only. Only limited summary data is available for this year.$2.69$0.70$1.99$2.58$2.76$0.17
2013Summary only. Only limited summary data is available for this year.$2.70$0.68$2.02$4.15$3.92$0.22
2012Summary only. Only limited summary data is available for this year.$2.57$0.67$1.90$3.16$3.32$0.16
2011Summary only. Only limited summary data is available for this year.$2.96$0.66$2.29$2.57$4.01$1.43