Civic Intelligence

Epilepsy Foundation Northwest

990 • Fiscal year 2014 • EIN 91-1062461

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 26, 2015

2311 N 45th Street No 13498103-6905

(206) 547-4551

Siviq Scores

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

Liabilities / Assets

81st percentile

0.20x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

83rd percentile

0.13x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

33rd percentile

-3.3%

Higher net margin than 33% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

99th percentile

$126,903

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 28.4% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

40th percentile

-2.0%

Faster asset growth than 40% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

66th percentile

14%

Faster revenue growth than 66% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2014

Assets

Down

$289,331

Down $5,941 (-2.0%) from 2013

Net Assets

Down

$232,553

Down $14,574 (-5.9%) from 2013

Liabilities

Up

$56,778

Up $8,633 (+18%) from 2013

Revenue

$447,120

No earlier filing loaded for comparison.

Expenses

Up

$461,694

Up $69,884 (+18%) from 2013

Net Income

-$14,574

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $290,233Liabilities 2011: $36,722Net Assets 2011: $253,5112011Assets 2012: $275,875Liabilities 2012: $51,497Net Assets 2012: $224,3782012Assets 2013: $295,272Liabilities 2013: $48,145Net Assets 2013: $247,1272013Assets 2014: $289,331Liabilities 2014: $56,778Net Assets 2014: $232,5532014Assets 2015: $282,094Liabilities 2015: $51,634Net Assets 2015: $230,4602015Assets 2016: $274,482Liabilities 2016: $55,070Net Assets 2016: $219,4122016Assets 2017: $223,035Liabilities 2017: $45,325Net Assets 2017: $177,7102017Assets 2018: $178,650Liabilities 2018: $50,999Net Assets 2018: $127,6512018

Highlighted filing

2014

Assets$289,331
Liabilities$56,778
Net Assets$232,553

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $304,058Expenses 2011: $300,887Net Income 2011: $3,1712011Expenses 2012: $347,9342012Expenses 2013: $391,8102013Revenue 2014: $447,120Expenses 2014: $461,694Net Income 2014: -$14,5742014Revenue 2015: $467,604Expenses 2015: $481,910Net Income 2015: -$14,3062015Revenue 2016: $509,520Expenses 2016: $520,567Net Income 2016: -$11,0472016Revenue 2017: $531,757Expenses 2017: $576,009Net Income 2017: -$44,2522017Revenue 2018: $528,548Expenses 2018: $578,078Net Income 2018: -$49,5302018

Highlighted filing

2014

Revenue$447,120
Expenses$461,694
Net Income-$14,574
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 26, 2015
Return Version
2013v4.0
Gross Receipts
$491,881
Mission and Program Overview

Mission

The Epilepsy Foundation Northwest Mission is to lead the fight to overcome the challenges of living with epilepsy and to accelerate therapies to stop seizures, find cures and save lives.

SEE PART III, LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$178,717$115,854▼ $62,863
Accounts Receivable$26,781$84,416▲ $57,635
Savings and Temporary Cash Investments$80,737$80,814▲ $77
Prepaid Expenses and Deferred Charges$9,037$8,247▼ $790
Total Assets$295,272$289,331▼ $5,941
Liabilities
Accounts Payable and Accrued Expenses$45,725$49,767▲ $4,042
Other Liabilities$2,420$5,661▲ $3,241
Deferred Revenue-$1,350-
Total Liabilities$48,145$56,778▲ $8,633
Net Assets / Fund Balance
Unrestricted Net Assets$247,127$232,553▼ $14,574
Total Net Assets Fund Balance$247,127$232,553▼ $14,574
Total Liabilities and Net Assets / Fund Balance$295,272$289,331▼ $5,941
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brent HerrmannPresident/CEOFT$119,292$7,611$126,903

Board Members and Trustees

NameTitle
Sean CoughlinBoard Development Chair
Michael ReevesChair/treasurer
Parker KarnanVice Chair
Andrew DaviesDirector
Ben Hauberg PageDirector
Christine CarrollDirector
Dave BodmerDirector
Edward Rusty Novotny Jr MdDirector
Jim LombardoDirector
Nancy L Johnson Rn IiiDirector
Paul MotikaDirector
Robert SchommerDirector
Debbie BatteigerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$446,964
Program Service Revenue
$0
Investment Income
$78
Other Revenue
$78
All Other Contributions
$88,558
Change in Net Assets
$-14,574

Audited Revenue Reconciliation

Revenue per Audited Statements
$447,120
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$9,425
Total Revenue per Audited Statements
$456,545
Total Revenue per Form 990
$447,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$240,506
Other Expenses$220,992
Total Fundraising Expense$75,944
Grants and Similar Amounts Paid$196
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$77,540$29,823$11,929$119,292
Other Salaries and Wages$65,233$27,195$4,048$96,476
Office Expenses$31,340--$31,340
Travel$30,138--$30,138
Fees for Services Other$22,278$2,725-$25,003
Payroll Taxes$6,709$9,952$1,151$17,812
Fees for Services Accounting-$16,818-$16,818
Insurance$245$6,735-$6,980
Other Employee Benefits$4,947$1,903$76$6,926
Advertising$3,237$900-$4,137
Other Expenses$244$3,142$58,740$3,386
All Other Expenses$1,165--$1,165
Foreign Grants$196--$196
Total Functional Expenses$286,507$99,243$75,944$461,694

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$480,577
Expenses per Audited Statements$461,694
Total Expenses per Form 990$461,694
Expenses Not Reported on Form 990$18,883
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$44,761
Fundraising Gross Income$44,761
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$195,794-$9,605-
Event 1$190,892---
Total Events$386,686-$44,761$-44,761
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$5,661
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
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, Part VI, Section A, Line 8B

The organization does not have a committee that has the authority to act on the behalf of the governing body.

Form 990, Part VI, Section B, Line 11

The organization's form 990 was prepared by the outside accountant and reviewed by senior management. The form 990 was provided to the board and discussed before filing.

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

Annual statements are reviewed by board chair and ceo. If a potential conflict of interest arises, the board's executive committee meets with the individual to address the conflict of interest. There is also a similar conflict of interest policy for employees.

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

The board of directors' executive committee uses salary review surveys to compare the president/ceo's salary to those of like organizations. This process is contemporaneously documented in the meeting minutes.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

EIN
91-1062461
Phone
2065474551

Signing Officer

Name
Brent Herrmann
Title
President/CEO
Phone
2065474551
Signed
2015-01-26

Organization Details

Principal Officer
Brent Herrmann
Formed
1979
Legal Domicile
Wa
Voting Board Members
14
Independent Board Members
13
Employees
6
Volunteers
250

Preparer

Phone
4252103981
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has a committee that assumes responsibility for oversight of the audit.

Financial Statement Notes

Part X, Line 2

In june 2006, the financial accounting standards board released fasb asc 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes. For the years ended june 30, 2014 and june 30, 2013, the foundation has documented its consideration of fasb asc 740-10 and determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.

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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04048
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt027195
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt065233
IRS990/OtherSalariesAndWagesGrp/TotalAmt096476
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01151
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09952
IRS990/PayrollTaxesGrp/ProgramServicesAmt06709
IRS990/PayrollTaxesGrp/TotalAmt017812
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09037
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08247
IRS990/PrincipalOfficerNm0BRENT HERRMANN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0426298
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0139
IRS990/PYInvestmentIncomeAmt0146
IRS990/PYOtherExpensesAmt0196661
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0150
IRS990/PYRevenuesLessExpensesAmt034784
IRS990/PYSalariesCompEmpBnftPaidAmt0195010
IRS990/PYTotalExpensesAmt0391810
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0426594
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-14574
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt080737
IRS990/SavingsAndTempCashInvstGrp/EOYAmt080814
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0491725
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0466977
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0350659
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0361582
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0251823
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01922766
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt078
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0146
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0231
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0442
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0338
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01235
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt078
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt082
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0200
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03249
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01135
IRS990ScheduleA/OtherIncome170Grp/TotalAmt04744
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94740
IRS990ScheduleA/PublicSupportPY170Pct00.94310
IRS990ScheduleA/PublicSupportTotal170Amt01922766
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0491725
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0466977
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0350659
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0361582
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0251823
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01922766
IRS990ScheduleA/TotalSupportAmt02029579
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0100834
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0100834
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt09425
IRS990ScheduleD/DonatedServicesUseFcltsAmt018883
IRS990ScheduleD/ExpensesNotReportedAmt018883
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0461694
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05661
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt09425
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0447120
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN JUNE 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD RELEASED FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES. FOR THE YEARS ENDED JUNE 30, 2014 AND JUNE 30, 2013, THE FOUNDATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10 AND DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0461694
IRS990ScheduleD/TotalLiabilityAmt05661
IRS990ScheduleD/TotalRevenuePerForm990Amt0447120
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0456545
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0480577
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0386686
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0190892
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt0195794
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt044761
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0190892
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0195794
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0386686
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0DINNER AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0RUN/WALK
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-44761
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09605
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09605
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt035156
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt035156
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE A COMMITTEE THAT HAS THE AUTHORITY TO ACT ON THE BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANT AND REVIEWED BY SENIOR MANAGEMENT. THE FORM 990 WAS PROVIDED TO THE BOARD AND DISCUSSED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL STATEMENTS ARE REVIEWED BY BOARD CHAIR AND CEO. IF A POTENTIAL CONFLICT OF INTEREST ARISES, THE BOARD'S EXECUTIVE COMMITTEE MEETS WITH THE INDIVIDUAL TO ADDRESS THE CONFLICT OF INTEREST. THERE IS ALSO A SIMILAR CONFLICT OF INTEREST POLICY FOR EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS' EXECUTIVE COMMITTEE USES SALARY REVIEW SURVEYS TO COMPARE THE PRESIDENT/CEO'S SALARY TO THOSE OF LIKE ORGANIZATIONS. THIS PROCESS IS CONTEMPORANEOUSLY DOCUMENTED IN THE MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00

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