Civic Intelligence

Valley Alcohol Council DBA Merit Resource Services

990 • Fiscal year 2014 • EIN 91-1069078

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 12, 2015

PO Box 92198944

(509) 837-7700

Siviq Scores

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

Liabilities / Assets

66th percentile

0.28x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

60th percentile

0.19x

Higher debt load relative to revenue than 60% of similar nonprofits.

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

Net Margin

58th percentile

5.6%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

68th percentile

$95,282

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

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

Asset Growth

65th percentile

7.3%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

34th percentile

-1.8%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Up

$1,353,165

Up $92,636 (+7.3%) from 2013

Net Assets

Up

$977,808

Up $112,381 (+13%) from 2013

Liabilities

Down

$375,357

Down $19,745 (-5.0%) from 2013

Revenue

$2,023,047

No earlier filing loaded for comparison.

Expenses

Down

$1,910,666

Down $57,918 (-2.9%) from 2013

Net Income

$112,381

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.

$10M$5.0M$0Assets 2011: $1,455,137Liabilities 2011: $430,012Net Assets 2011: $1,025,1252011Assets 2012: $1,437,704Liabilities 2012: $409,807Net Assets 2012: $1,027,8972012Assets 2013: $1,260,529Liabilities 2013: $395,102Net Assets 2013: $865,4272013Assets 2014: $1,353,165Liabilities 2014: $375,357Net Assets 2014: $977,8082014Assets 2015: $1,537,416Liabilities 2015: $339,892Net Assets 2015: $1,197,5242015Assets 2016: $2,765,818Liabilities 2016: $300,468Net Assets 2016: $2,465,3502016Assets 2017: $5,339,133Liabilities 2017: $15,273Net Assets 2017: $5,323,8602017Assets 2018: $4,260,136Liabilities 2018: $12,274Net Assets 2018: $4,247,8622018Assets 2019: $4,867,008Liabilities 2019: $125,587Net Assets 2019: $4,741,4212019Assets 2020: $6,113,346Liabilities 2020: $809,433Net Assets 2020: $5,303,9132020Assets 2021: $7,825,947Liabilities 2021: $1,945,980Net Assets 2021: $5,879,9672021Assets 2022: $7,924,605Liabilities 2022: $1,160,684Net Assets 2022: $6,763,9212022Assets 2023: $8,017,190Liabilities 2023: $1,129,462Net Assets 2023: $6,887,7282023Assets 2024: $8,366,949Liabilities 2024: $1,099,302Net Assets 2024: $7,267,6472024

Highlighted filing

2014

Assets$1,353,165
Liabilities$375,357
Net Assets$977,808

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $2,134,214Expenses 2011: $2,167,885Net Income 2011: -$33,6712011Expenses 2012: $1,891,0462012Expenses 2013: $1,968,5842013Revenue 2014: $2,023,047Expenses 2014: $1,910,666Net Income 2014: $112,3812014Revenue 2015: $2,344,721Expenses 2015: $2,125,005Net Income 2015: $219,7162015Revenue 2016: $3,734,222Expenses 2016: $3,073,775Net Income 2016: $660,4472016Revenue 2017: $7,471,054Expenses 2017: $4,612,544Net Income 2017: $2,858,5102017Revenue 2018: $3,586,983Expenses 2018: $4,662,981Net Income 2018: -$1,075,9982018Revenue 2019: $5,299,974Expenses 2019: $4,806,415Net Income 2019: $493,5592019Revenue 2020: $6,133,698Expenses 2020: $5,571,206Net Income 2020: $562,4922020Revenue 2021: $6,822,673Expenses 2021: $6,246,619Net Income 2021: $576,0542021Revenue 2022: $6,797,904Expenses 2022: $5,913,950Net Income 2022: $883,9542022Revenue 2023: $7,062,363Expenses 2023: $6,938,556Net Income 2023: $123,8072023Revenue 2024: $7,704,823Expenses 2024: $7,341,870Net Income 2024: $362,9532024

Highlighted filing

2014

Revenue$2,023,047
Expenses$1,910,666
Net Income$112,381
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 12, 2015
Return Version
2013v4.0
Gross Receipts
$2,023,047
Mission and Program Overview

Mission

Substance abuse counseling and treatment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$962,070$930,085▼ $31,985
Cash and Non-Interest-Bearing Accounts$294,500$419,531▲ $125,031
Total Assets$1,260,529$1,353,165▲ $92,636
Other Assets Total$3,959$3,549▼ $410
Liabilities
Mortgage Notes Payable Secured by Investment Property$385,860$366,787▼ $19,073
Accounts Payable and Accrued Expenses$9,242$8,570▼ $672
Total Liabilities$395,102$375,357▼ $19,745
Net Assets / Fund Balance
Unrestricted Net Assets$865,427$977,808▲ $112,381
Total Net Assets Fund Balance$865,427$977,808▲ $112,381
Total Liabilities and Net Assets / Fund Balance$1,260,529$1,353,165▲ $92,636

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$647,455$225,033-
Land$259,940--
Equipment$22,690$42,903-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David L WilsonExecutive DirectorFT$95,282$95,282

Board Members and Trustees

NameTitle
Barbara WellsChair
Dale LiefkeVice Chair
Bill BournBoard Member
Candice Walla WallaBoard Member
Don FollettBoard Member
Judi LewisBoard Member
Rick ReedSecretary
Ricky RangelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,249,554
Program Service Revenue
$773,493
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$112,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,398,902
Other Expenses$511,764
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$884,673$212,009$0$1,096,682
Other Employee Benefits$84,441$27,792$0$112,233
Current Officers, Directors, Trustees, and Key Employees$0$95,282$0$95,282
Other Expenses$83,183$0$0$83,183
Occupancy$60,759$14,399$0$75,158
Payroll Taxes$58,138$15,454$0$73,592
Fees for Services Other$51,674$12,006$0$63,680
All Other Expenses$33,393$14,489$0$47,882
Conferences and Meetings$38,442$7,707$0$46,149
Office Expenses$35,168$6,073$0$41,241
Depreciation Depletion$25,597$6,797$0$32,394
Advertising$16,949$4,744$0$21,693
Pension Plan Contributions$11,899$9,214$0$21,113
Insurance$13,772$3,661$0$17,433
Interest$13,636$3,625$0$17,261
Total Functional Expenses$1,464,387$446,279$0$1,910,666
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
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
91-1069078
Phone
5098377700

Signing Officer

Name
Barb Wells
Title
Chair
Phone
5098377700
Signed
2015-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Wilson
Formed
1979
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
47
Volunteers
0

Preparer

Preparer
Jeffrey E Matson CPA
Phone
5098395389
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The return is prepared by an outside cpa and a copies

Pt VI, Line 11B

Are provide to the board members for review prior to filing.

Pt VI, Line 19

The documents are provided upon request

Pt VI, Line 15A

The board reviews and sets the executive directors salary.

Pt VI, Line 15B

The board sets the salary for all key employees

Pt XII, Line 2C

The board as a whole serves as the audit committee.

Form 990EZ, Part II, Line 24

INVESTMENTS

Form 990EZ, Part II, Line 26

Accounts payable & accrued expenses bonds, mortgages & other notes

Form 990, Part IX, Line 24F

Educational materials 8498. 8498. 0. 0. Postage 7459. 5830. 1629. 0. Scholarship 2000. 2000. 0. 0. Dues 6632. 5598. 1034. 0. Miscellaneous 103. 0. 103. 0. Professional advancement 11467. 11467. 0. 0. Board expense 11723. 0. 11723. 0.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15633
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01027738
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0492853
IRS990/PYProgramServiceRevenueAmt0778376
IRS990/PYRevenuesLessExpensesAmt0-162470
IRS990/PYSalariesCompEmpBnftPaidAmt01475731
IRS990/PYTotalExpensesAmt01968584
IRS990/PYTotalRevenueAmt01806114
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0112381
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02023047
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0Description: CLIENT SERVICES
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt12009: 1127654.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt22010: 917069.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt32011: 708003.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt42012: 760958.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt52013: 767860.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt6Description: OTHER
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt72009: 8301.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt82010: 10325.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt92011: 42898.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt102012: 17418.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt112013: 5633.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc1Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc2Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc3Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc4Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc5Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc6Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc7Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc8Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc9Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc10Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc11Pt II Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01249554
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01027738
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01142917
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01206820
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01340081
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05967110
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0773493
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0778376
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0750901
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0927394
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01135955
IRS990ScheduleA/OtherIncome170Grp/TotalAmt04366119
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.57750
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.58950
IRS990ScheduleA/PublicSupportTotal170Amt05967110
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01249554
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01027738
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01142917
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01206820
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01340081
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05967110
IRS990ScheduleA/TotalSupportAmt010333229
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0647455
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0225033
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0872488
IRS990ScheduleD/EquipmentGrp/BookValueAmt022690
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042903
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt065593
IRS990ScheduleD/LandGrp/BookValueAmt0259940
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0259940
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0930085
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN IS PREPARED BY AN OUTSIDE CPA AND A COPIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ARE PROVIDE TO THE BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DOCUMENTS ARE PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS AND SETS THE EXECUTIVE DIRECTORS SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD SETS THE SALARY FOR ALL KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD AS A WHOLE SERVES AS THE AUDIT COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INVESTMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ACCOUNTS PAYABLE & ACCRUED EXPENSES BONDS, MORTGAGES & OTHER NOTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8EDUCATIONAL MATERIALS 8498. 8498. 0. 0. POSTAGE 7459. 5830. 1629. 0. SCHOLARSHIP 2000. 2000. 0. 0. DUES 6632. 5598. 1034. 0. MISCELLANEOUS 103. 0. 103. 0. PROFESSIONAL ADVANCEMENT 11467. 11467. 0. 0. BOARD EXPENSE 11723. 0. 11723. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01260529
IRS990/TotalAssetsEOYAmt01353165
IRS990/TotalAssetsGrp/BOYAmt01260529
IRS990/TotalAssetsGrp/EOYAmt01353165
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01249554
IRS990/TotalEmployeeCnt047
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0446279
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01464387
IRS990/TotalFunctionalExpensesGrp/TotalAmt01910666
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0395102
IRS990/TotalLiabilitiesEOYAmt0375357
IRS990/TotalLiabilitiesGrp/BOYAmt0395102
IRS990/TotalLiabilitiesGrp/EOYAmt0375357
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0865427
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0977808

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.$8.37$1.10$7.27$7.70$7.34$0.36
2023Detailed filing. Detailed filing data is available for this year.$8.02$1.13$6.89$7.06$6.94$0.12
2022Detailed filing. Detailed filing data is available for this year.$7.92$1.16$6.76$6.80$5.91$0.88
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.83$1.95$5.88$6.82$6.25$0.58
2020Detailed filing. Detailed filing data is available for this year.$6.11$0.81$5.30$6.13$5.57$0.56
2019Detailed filing. Detailed filing data is available for this year.$4.87$0.13$4.74$5.30$4.81$0.49
2018Detailed filing. Detailed filing data is available for this year.$4.26$0.01$4.25$3.59$4.66$1.08
2017Detailed filing. Detailed filing data is available for this year.$5.34$0.02$5.32$7.47$4.61$2.86
2016Detailed filing. Detailed filing data is available for this year.$2.77$0.30$2.47$3.73$3.07$0.66
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.34$1.20$2.34$2.13$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.35$0.38$0.98$2.02$1.91$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.40$0.87$1.97
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.41$1.03$1.89
2011Summary only. Only limited summary data is available for this year.$1.46$0.43$1.03$2.13$2.17$0.03
Peer Organizations

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