Civic Intelligence

Olympic Uniserv Council DBA Wea Olympic Council

990 • Fiscal year 2016 • EIN 91-0886217

Sep 01, 2015 to Aug 31, 2016 • Filed on Jul 13, 2017

26297 Twelve Trees Lane NWPoulsbo, WA 98370

(360) 779-4818

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

28th percentile

-0.6%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

19th percentile

$4,000

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Asset Growth

29th percentile

-0.6%

Faster asset growth than 29% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

46th percentile

2.1%

Faster revenue growth than 46% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,194,773

Down $7,067 (-0.6%) from 2015

Net Assets

Down

$1,194,773

Down $7,067 (-0.6%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$1,091,830

Up $22,248 (+2.1%) from 2015

Expenses

Up

$1,098,897

Up $26,065 (+2.4%) from 2015

Net Income

Down

-$7,067

Down $3,817 (-117%) from 2015

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: $1,391,210Liabilities 2010: $0Net Assets 2010: $1,391,2102010Assets 2011: $1,393,621Liabilities 2011: $0Net Assets 2011: $1,393,6212011Assets 2012: $1,323,022Liabilities 2012: $0Net Assets 2012: $1,323,0222012Assets 2013: $1,208,238Liabilities 2013: $0Net Assets 2013: $1,208,2382013Assets 2014: $1,205,090Liabilities 2014: $0Net Assets 2014: $1,205,0902014Assets 2015: $1,201,840Liabilities 2015: $0Net Assets 2015: $1,201,8402015Assets 2016: $1,194,773Liabilities 2016: $0Net Assets 2016: $1,194,7732016Assets 2017: $1,235,986Liabilities 2017: $0Net Assets 2017: $1,235,9862017Assets 2018: $1,503,578Liabilities 2018: $953,048Net Assets 2018: $550,5302018Assets 2019: $1,459,214Liabilities 2019: $1,051,708Net Assets 2019: $407,5062019Assets 2020: $1,576,771Liabilities 2020: $1,350,844Net Assets 2020: $225,9272020Assets 2021: $1,696,816Liabilities 2021: $713,499Net Assets 2021: $983,3172021Assets 2022: $1,501,837Liabilities 2022: $722,064Net Assets 2022: $779,7732022Assets 2023: $1,252,860Liabilities 2023: $514,923Net Assets 2023: $737,9372023Assets 2024: $1,161,657Liabilities 2024: $607,532Net Assets 2024: $554,1252024

Highlighted filing

2016

Assets$1,194,773
Liabilities$0
Net Assets$1,194,773

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,012,7342010Expenses 2011: $1,051,1112011Expenses 2012: $1,113,3002012Expenses 2013: $1,120,3522013Revenue 2014: $1,016,970Expenses 2014: $1,020,118Net Income 2014: -$3,1482014Revenue 2015: $1,069,582Expenses 2015: $1,072,832Net Income 2015: -$3,2502015Revenue 2016: $1,091,830Expenses 2016: $1,098,897Net Income 2016: -$7,0672016Revenue 2017: $1,194,045Expenses 2017: $1,152,832Net Income 2017: $41,2132017Revenue 2018: $1,196,343Expenses 2018: $1,172,830Net Income 2018: $23,5132018Revenue 2019: $1,301,496Expenses 2019: $1,241,316Net Income 2019: $60,1802019Revenue 2020: $1,382,871Expenses 2020: $1,283,101Net Income 2020: $99,7702020Revenue 2021: $1,394,730Expenses 2021: $1,267,277Net Income 2021: $127,4532021Revenue 2022: $1,440,830Expenses 2022: $1,702,325Net Income 2022: -$261,4952022Revenue 2023: $1,470,002Expenses 2023: $1,689,185Net Income 2023: -$219,1832023Revenue 2024: $1,600,461Expenses 2024: $1,791,372Net Income 2024: -$190,9112024

Highlighted filing

2016

Revenue$1,091,830
Expenses$1,098,897
Net Income-$7,067
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Jul 13, 2017
Return Version
2015v3.0
Gross Receipts
$1,091,830
Mission and Program Overview

Mission

To advance the professional interests of its members in order to make public education the best it can be for students, staff, and communities.

Promote the cause of public education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$513,994$502,757▼ $11,237
Cash and Non-Interest-Bearing Accounts$426,353$430,292▲ $3,939
Savings and Temporary Cash Investments$261,493$261,724▲ $231
Total Assets$1,201,840$1,194,773▼ $7,067
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,201,840$1,194,773▼ $7,067
Total Net Assets Fund Balance$1,201,840$1,194,773▼ $7,067
Total Liabilities and Net Assets / Fund Balance$1,201,840$1,194,773▼ $7,067

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$347,128$240,754$587,882
Land$145,791-$145,791
Equipment$9,838$83,303$93,141
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Barbara GapperCouncil PresidentPT$4,000$4,000
Buddy BearMemberPT$400$400
Chris FraserTreasurerPT$400$400
Colleen BowlanMemberPT$400$400
Deb BruecknerMemberPT$400$400
Kari ClitheroSecretaryPT$400$400
Martha PattersonMemberPT$400$400
Michael MccloudMemberPT$400$400
Robert ReynoldsVice PresidentPT$400$400
Silas BerryMemberPT$400$400
Ted BaldwinMemberPT$400$400
Val TorrensMemberPT$400$400
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,091,498
Investment Income
$332
Other Revenue
$0
Change in Net Assets
$-7,067

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,091,830
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,091,830
Total Revenue per Form 990
$1,091,830
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$877,870
Other Expenses$221,027
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$492,044
Pension Plan Contributions---$207,662
Other Employee Benefits---$127,940
Payroll Taxes---$41,824
Occupancy---$33,338
Travel---$26,034
Depreciation Depletion---$19,264
Office Expenses---$16,298
Current Officers, Directors, Trustees, and Key Employees---$8,400
Fees for Services Accounting---$8,140
Conferences and Meetings---$2,728
Other Expenses---$2,138
Total Functional Expenses$0$0$0$1,098,897

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,098,897
Total Expenses per Audited Statements$1,098,897
Total Expenses per Form 990$1,098,897
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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 11

A copy of the form 990 is presented to the board members during a regular meeting before it is filed.

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

The organization consistently monitors and enforces compliance with the conflict of interest policy by addressing the topic at the board members annual meeting and determining if there has been any changes since the prior year and sign a statement to such. It is also addressed when they are entering a new contract that was not covered during the annual meeting.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and conflict of interest policy are available on the organization's website. The 990 is available through guidestar. The financial statements and anything not found on the website is available by request.

Filing and Contact Details

Filer

Filer Name
Olympic Uniserv Council
EIN
91-0886217
Phone
3607794818
Address
26297 TWELVE TREES LANE NW, POULSBO, WA 98370
Doing Business As
Wea Olympic Council

Signing Officer

Name
David Layton
Title
Council President
Phone
3607794818
Signed
2017-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Layton
Formed
1972
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
0

Preparer

Firm
Hearthstone CPA Group Ps
Address
4312 KITSAP WAY SUITE 102, BREMERTON, WA 98312
Preparer
Joseph D Manjarrez Ms
Phone
3604794611
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed since the prior fiscal year.

Financial Statement Notes

PART X, LINE 2:

Uncertain tax positions income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The council has analyzed the tax positions taken in its filings with the internal revenue service and state jurisdictions where it operates. The council believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the council's financial condition, results of operations or cash flows. Accordingly, the council has not recorded any reserve, or related accruals for interest and penalties for uncertain income tax at august 31, 2016. There are no current examinations of the returns and the council believes it is no longer subject to income tax examinations for years prior to august 31, 2014.

Raw XML Appendix356 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt083303
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt093141
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01098897
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0145791
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0145791
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01091830
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNCERTAIN TAX POSITIONS INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE COUNCIL HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE COUNCIL BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE COUNCIL'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE COUNCIL HAS NOT RECORDED ANY RESERVE, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX AT AUGUST 31, 2016. THERE ARE NO CURRENT EXAMINATIONS OF THE RETURNS AND THE COUNCIL BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO AUGUST 31, 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0502757
IRS990ScheduleD/TotalExpensesPerForm990Amt01098897
IRS990ScheduleD/TotalRevenuePerForm990Amt01091830
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01091830
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01098897
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD MEMBERS DURING A REGULAR MEETING BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY ADDRESSING THE TOPIC AT THE BOARD MEMBERS ANNUAL MEETING AND DETERMINING IF THERE HAS BEEN ANY CHANGES SINCE THE PRIOR YEAR AND SIGN A STATEMENT TO SUCH. IT IS ALSO ADDRESSED WHEN THEY ARE ENTERING A NEW CONTRACT THAT WAS NOT COVERED DURING THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE 990 IS AVAILABLE THROUGH GUIDESTAR. THE FINANCIAL STATEMENTS AND ANYTHING NOT FOUND ON THE WEBSITE IS AVAILABLE BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED SINCE THE PRIOR FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01201840
IRS990/TotalAssetsEOYAmt01194773
IRS990/TotalAssetsGrp/BOYAmt01201840
IRS990/TotalAssetsGrp/EOYAmt01194773
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt01098897
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01201840
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01194773
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01091498
IRS990/TotalReportableCompFromOrgAmt08400
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01091830
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01091830
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01201840
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01194773
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt026034
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01201840
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01194773
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt026297 TWELVE TREES LN NW
IRS990/USAddress/CityNm0POULSBO
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098370
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.WEAOLYMPIC.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID LAYTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COUNCIL PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03607794818
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OLYMPIC UNISERV COUNCIL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA WEA OLYMPIC COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0OLYM
ReturnHeader/Filer/EIN0910886217
ReturnHeader/Filer/PhoneNum03607794818
ReturnHeader/Filer/USAddress/AddressLine1Txt026297 TWELVE TREES LANE NW
ReturnHeader/Filer/USAddress/CityNm0POULSBO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098370
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911397083
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEARTHSTONE CPA GROUP PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04312 KITSAP WAY SUITE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BREMERTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098312
ReturnHeader/PreparerPersonGrp/PhoneNum03604794611
ReturnHeader/PreparerPersonGrp/PreparationDt02017-07-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH D MANJARREZ MS
ReturnHeader/ReturnTs02017-07-17T18:34:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-09-01
ReturnHeader/TaxPeriodEndDt02016-08-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.16$0.61$0.55$1.60$1.79$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.51$0.74$1.47$1.69$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.50$0.72$0.78$1.44$1.70$0.26
2021Detailed filing. Detailed filing data is available for this year.$1.70$0.71$0.98$1.39$1.27$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.58$1.35$0.23$1.38$1.28$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.46$1.05$0.41$1.30$1.24$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.50$0.95$0.55$1.20$1.17$0.02
2017Summary only. Only limited summary data is available for this year.$1.24$0.00$1.24$1.19$1.15$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$1.09$1.10$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$1.07$1.07$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$1.02$1.02$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.00$1.21$1.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.00$1.39$1.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.00$1.39$1.01