Civic Intelligence

Lower Columbia Uniserv Council Inc

990 • Fiscal year 2017 • EIN 91-0886174

Sep 01, 2016 to Aug 31, 2017 • Filed on Jan 19, 2018

2240 Robbins StreetLongview, WA 98632

(360) 425-8900

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.40x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

93rd percentile

0.55x

Higher debt load relative to revenue than 93% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

82nd percentile

19%

Higher net margin than 82% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

98th percentile

$235,142

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 42.3% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

8th percentile

-13%

Faster asset growth than 8% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

68th percentile

6.3%

Faster revenue growth than 68% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$757,237

Down $109,330 (-13%) from 2016

Net Assets

Up

$451,985

Up $138,560 (+44%) from 2016

Liabilities

Down

$305,252

Down $247,890 (-45%) from 2016

Revenue

Up

$555,530

Up $32,918 (+6.3%) from 2016

Expenses

Down

$449,786

Down $7,108 (-1.6%) from 2016

Net Income

Up

$105,744

Up $40,026 (+61%) from 2016

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: $933,500Liabilities 2010: $522,130Net Assets 2010: $411,3702010Assets 2011: $905,848Liabilities 2011: $472,136Net Assets 2011: $433,7122011Assets 2012: $870,013Liabilities 2012: $419,663Net Assets 2012: $450,3502012Assets 2013: $827,003Liabilities 2013: $369,238Net Assets 2013: $457,7652013Assets 2014: $833,934Liabilities 2014: $327,200Net Assets 2014: $506,7342014Assets 2015: $853,696Liabilities 2015: $283,432Net Assets 2015: $570,2642015Assets 2016: $866,567Liabilities 2016: $553,142Net Assets 2016: $313,4252016Assets 2017: $757,237Liabilities 2017: $305,252Net Assets 2017: $451,9852017Assets 2018: $859,597Liabilities 2018: $268,002Net Assets 2018: $591,5952018Assets 2019: $999,678Liabilities 2019: $409,560Net Assets 2019: $590,1182019Assets 2020: $1,177,643Liabilities 2020: $399,079Net Assets 2020: $778,5642020Assets 2021: $1,395,512Liabilities 2021: $315,720Net Assets 2021: $1,079,7922021Assets 2022: $1,411,241Liabilities 2022: $242,445Net Assets 2022: $1,168,7962022Assets 2023: $1,415,206Liabilities 2023: $286,354Net Assets 2023: $1,128,8522023Assets 2024: $1,405,741Liabilities 2024: $265,222Net Assets 2024: $1,140,5192024Assets 2025: $1,618,939Liabilities 2025: $236,428Net Assets 2025: $1,382,5112025

Highlighted filing

2017

Assets$757,237
Liabilities$305,252
Net Assets$451,985

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $420,0322010Expenses 2011: $419,5302011Expenses 2012: $425,6012012Expenses 2013: $427,0672013Revenue 2014: $490,147Expenses 2014: $441,178Net Income 2014: $48,9692014Revenue 2015: $510,707Expenses 2015: $447,177Net Income 2015: $63,5302015Revenue 2016: $522,612Expenses 2016: $456,894Net Income 2016: $65,7182016Revenue 2017: $555,530Expenses 2017: $449,786Net Income 2017: $105,7442017Revenue 2018: $575,735Expenses 2018: $475,293Net Income 2018: $100,4422018Revenue 2019: $589,214Expenses 2019: $480,904Net Income 2019: $108,3102019Revenue 2020: $701,415Expenses 2020: $491,752Net Income 2020: $209,6632020Revenue 2021: $716,664Expenses 2021: $504,603Net Income 2021: $212,0612021Revenue 2022: $708,912Expenses 2022: $716,842Net Income 2022: -$7,9302022Revenue 2023: $789,134Expenses 2023: $811,875Net Income 2023: -$22,7412023Revenue 2024: $857,908Expenses 2024: $848,862Net Income 2024: $9,0462024Revenue 2025: $936,956Expenses 2025: $819,955Net Income 2025: $117,0012025

Highlighted filing

2017

Revenue$555,530
Expenses$449,786
Net Income$105,744
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jan 19, 2018
Return Version
2016v3.0
Gross Receipts
$555,530
Mission and Program Overview

Mission

Support for teachers in negotiations.

Support for Teachers in Negotiations

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$678,638$656,724▼ $21,914
Cash and Non-Interest-Bearing Accounts$100,801$72,639▼ $28,162
Accounts Receivable$25,771$27,769▲ $1,998
Intangible Assets$583$0▼ $583
Prepaid Expenses and Deferred Charges$100$100→ $0
Savings and Temporary Cash Investments$60,674$5▼ $60,669
Total Assets$866,567$757,237▼ $109,330
Liabilities
Other Liabilities$300,525$267,709▼ $32,816
Mortgage Notes Payable Secured by Investment Property$206,922$0▼ $206,922
Accounts Payable and Accrued Expenses$45,695$37,543▼ $8,152
Total Liabilities$553,142$305,252▼ $247,890
Net Assets / Fund Balance
Unrestricted Net Assets$313,425$451,985▲ $138,560
Total Net Assets Fund Balance$313,425$451,985▲ $138,560
Total Liabilities and Net Assets / Fund Balance$866,567$757,237▼ $109,330

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$439,916$161,389$601,305
Other Land Buildings$216,808$74,663$291,471
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roy MaierUniServ RepresentativeFT$154,318$80,824$235,142

Board Members and Trustees

NameTitle
Sharon DolanPresident
Ray CliftVice President
Connie NoakesBoard Member
Dena EnyeartBoard Member
Kelli StewartBoard Member
Kim HarrisonBoard Member
Rachel LakeBoard Member
Lori ByrnesSecretary-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$545,664
Investment Income
$166
Other Revenue
$9,700
Change in Net Assets
$105,744

Audited Revenue Reconciliation

Revenue per Audited Statements
$555,530
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$555,530
Total Revenue per Form 990
$555,530
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$358,570
Other Expenses$91,216
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$213,944
Other Employee Benefits---$144,626
Occupancy---$38,065
Depreciation Depletion---$22,497
Office Expenses---$10,742
Fees for Services Accounting---$7,206
Travel---$4,543
Conferences and Meetings---$3,488
Other Expenses---$832
Total Functional Expenses$0$0$0$449,786

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$449,786
Total Expenses per Audited Statements$449,786
Total Expenses per Form 990$449,786
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unfunded Pension Liability$267,709
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

Members are school district employees.

Form 990, Part VI, Section A, line 7A

Members elect officers of the governing body.

Form 990, Part VI, Section A, line 8B

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

Form 990, Part VI, Section B, line 11B

An electronic copy of the Form 990 is provided to Executive Board members for review prior to filing.

Form 990, Part VI, Section C, line 19

The governing documents and financial statements are available for review by members upon request at the Organization's office.

Filing and Contact Details

Filer

Filer Name
WEA Lower Columbia
EIN
91-0886174
Phone
3604258900
Address
2240 Robbins Street, Longview, WA 98632

Signing Officer

Name
Sharon Dolan
Title
President
Phone
3604258900
Signed
2018-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Dolan
Formed
1989
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Tremper & Co LLP
Address
3131 Elliott Avenue Ste 290, Seattle, WA 98121
Preparer
Laird Vanetta
Phone
2062854456
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Adjustment for change in unfunded pension liability 32,816.

Financial Statement Notes

Part XII, Line 2D - Other Adjustments:

Loss on disposition of assets recorded as expense on financial statements

Raw XML Appendix368 raw XML fields

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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt025644
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Roy Maier
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0UniServ Representative
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0235142
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members are school district employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect officers of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There are no committees with the authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3An electronic copy of the Form 990 is provided to Executive Board members for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents and financial statements are available for review by members upon request at the Organization's office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Adjustment for change in unfunded pension liability 32,816.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0866567
IRS990/TotalAssetsEOYAmt0757237
IRS990/TotalAssetsGrp/BOYAmt0866567
IRS990/TotalAssetsGrp/EOYAmt0757237
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0449786
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0553142
IRS990/TotalLiabilitiesEOYAmt0305252
IRS990/TotalLiabilitiesGrp/BOYAmt0553142
IRS990/TotalLiabilitiesGrp/EOYAmt0305252
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0313425
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0451985
IRS990/TotalOtherCompensationAmt080824
IRS990/TotalProgramServiceRevenueAmt0545664
IRS990/TotalReportableCompFromOrgAmt0154318
IRS990/TotalRevenueGrp/ExclusionAmt09866
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0545664
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0555530
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0866567
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0757237
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt04543
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0313425
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0451985
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02240 Robbins Street
IRS990/USAddress/CityNm0Longview
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098632
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.wealowercolumbia.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sharon Dolan
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03604258900
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEA Lower Columbia
ReturnHeader/Filer/BusinessNameControlTxt0WEAL
ReturnHeader/Filer/EIN0910886174
ReturnHeader/Filer/PhoneNum03604258900
ReturnHeader/Filer/USAddress/AddressLine1Txt02240 Robbins Street
ReturnHeader/Filer/USAddress/CityNm0Longview
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098632
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId015E3D9E72050DA9C1C68B3FD6D48BC3917314558
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.210.220.12
ReturnHeader/FilingSecurityInformation/IPDt02018-01-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm013:35:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910872222
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Tremper & Co LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03131 Elliott Avenue Ste 290
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Seattle
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098121
ReturnHeader/PreparerPersonGrp/PhoneNum02062854456
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Laird Vanetta
ReturnHeader/ReturnTs02018-02-01T16:14:29-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-09-01
ReturnHeader/TaxPeriodEndDt02017-08-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.62$0.24$1.38$0.94$0.82$0.12
2024Detailed filing. Detailed filing data is available for this year.$1.41$0.27$1.14$0.86$0.85$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.42$0.29$1.13$0.79$0.81$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.41$0.24$1.17$0.71$0.72$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.40$0.32$1.08$0.72$0.50$0.21
2020Detailed filing. Detailed filing data is available for this year.$1.18$0.40$0.78$0.70$0.49$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.00$0.41$0.59$0.59$0.48$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.27$0.59$0.58$0.48$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.76$0.31$0.45$0.56$0.45$0.11
2016Summary only. Only limited summary data is available for this year.$0.87$0.55$0.31$0.52$0.46$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.28$0.57$0.51$0.45$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.33$0.51$0.49$0.44$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.37$0.46$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.42$0.45$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.47$0.43$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.52$0.41$0.42