Civic Intelligence

Washington State Chapter of the Community Associations Institute

990 • Fiscal year 2022 • EIN 91-1071561

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

20126 Ballinger Way NE 110Shoreline, WA 98155

(425) 778-6378

Siviq Scores

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

Liabilities / Assets

81st percentile

0.34x

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

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

74th percentile

0.25x

Higher debt load relative to revenue than 74% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Net Margin

49th percentile

4.3%

Higher net margin than 49% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

81st percentile

$127,509

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Asset Growth

89th percentile

35%

Faster asset growth than 89% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

84th percentile

54%

Faster revenue growth than 84% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$521,128

Up $135,950 (+35%) from 2021

Net Assets

Down

$343,120

Down $779 (-0.2%) from 2021

Liabilities

Up

$178,008

Up $136,729 (+331%) from 2021

Revenue

Up

$712,111

Up $251,065 (+54%) from 2021

Expenses

Up

$681,653

Up $284,707 (+72%) from 2021

Net Income

Down

$30,458

Down $33,642 (-52%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $196,844Liabilities 2010: $42Net Assets 2010: $196,8022010Assets 2011: $208,739Liabilities 2011: $0Net Assets 2011: $208,7392011Assets 2012: $220,583Liabilities 2012: $1,550Net Assets 2012: $219,0332012Assets 2013: $268,515Liabilities 2013: $76,749Net Assets 2013: $191,7662013Assets 2014: $230,476Liabilities 2014: $78,089Net Assets 2014: $152,3872014Assets 2015: $267,580Liabilities 2015: $102,800Net Assets 2015: $164,7802015Assets 2016: $322,438Liabilities 2016: $139,124Net Assets 2016: $183,3142016Assets 2017: $279,586Liabilities 2017: $76,210Net Assets 2017: $203,3762017Assets 2018: $255,683Liabilities 2018: $103,884Net Assets 2018: $151,7992018Assets 2019: $282,538Liabilities 2019: $76,102Net Assets 2019: $206,4362019Assets 2020: $320,328Liabilities 2020: $48,908Net Assets 2020: $271,4202020Assets 2021: $385,178Liabilities 2021: $41,279Net Assets 2021: $343,8992021Assets 2022: $521,128Liabilities 2022: $178,008Net Assets 2022: $343,1202022Assets 2023: $388,435Liabilities 2023: $29,181Net Assets 2023: $359,2542023Assets 2024: $825,726Liabilities 2024: $547,808Net Assets 2024: $277,9182024

Highlighted filing

2022

Assets$521,128
Liabilities$178,008
Net Assets$343,120

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $469,5312010Expenses 2011: $523,4182011Expenses 2012: $641,2802012Revenue 2013: $691,443Expenses 2013: $718,710Net Income 2013: -$27,2672013Revenue 2014: $414,975Expenses 2014: $449,811Net Income 2014: -$34,8362014Revenue 2015: $427,670Expenses 2015: $418,586Net Income 2015: $9,0842015Revenue 2016: $420,414Expenses 2016: $404,906Net Income 2016: $15,5082016Revenue 2017: $442,775Expenses 2017: $435,251Net Income 2017: $7,5242017Revenue 2018: $410,542Expenses 2018: $454,005Net Income 2018: -$43,4632018Revenue 2019: $473,247Expenses 2019: $436,417Net Income 2019: $36,8302019Revenue 2020: $473,844Expenses 2020: $420,991Net Income 2020: $52,8532020Revenue 2021: $461,046Expenses 2021: $396,946Net Income 2021: $64,1002021Revenue 2022: $712,111Expenses 2022: $681,653Net Income 2022: $30,4582022Revenue 2023: $765,009Expenses 2023: $759,740Net Income 2023: $5,2692023Revenue 2024: $860,797Expenses 2024: $927,167Net Income 2024: -$66,3702024

Highlighted filing

2022

Revenue$712,111
Expenses$681,653
Net Income$30,458
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$712,111
Mission and Program Overview

Mission

To anticipate and meet member needs, foster inclusive participation, deliver essential educational programs, reach out to the greater community, and shape public policy.

Education for homeowners and board members living in community associations (condos, hoas, puds, and co-ops).

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$121,531$175,232▲ $53,701
Investments in Publicly Traded Securities$175,035$147,836▼ $27,199
Cash and Non-Interest-Bearing Accounts$61,026$134,928▲ $73,902
Accounts Receivable-$59,319-
Prepaid Expenses and Deferred Charges$27,586$3,813▼ $23,773
Total Assets$385,178$521,128▲ $135,950
Liabilities
Deferred Revenue$36,325$152,255▲ $115,930
Accounts Payable and Accrued Expenses$4,954$25,753▲ $20,799
Total Liabilities$41,279$178,008▲ $136,729
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$343,899$343,120▼ $779
Total Net Assets Fund Balance$343,899$343,120▼ $779
Total Liabilities and Net Assets / Fund Balance$385,178$521,128▲ $135,950
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle LearyExecutive DiFT$124,174$3,335$127,509

Board Members and Trustees

NameTitle
Jackie DavisPresident
Andrea GoodmansenPresident El
Allison PeryeaDirector
Chelsea WebsterDirector
Hal HoveyDirector
Toni HahnSecretary
Cam HazenTreasurer
Linda HansenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$701,399
Investment Income
$10,712
Other Revenue
$0
Change in Net Assets
$30,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$349,503
Salaries, Compensation, and Employee Benefits$332,150
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$305,396
Fees for Services Lobbying---$45,000
Payroll Taxes---$21,156
Office Expenses---$20,177
Conferences and Meetings---$11,734
Fees for Services Accounting---$8,090
Other Employee Benefits---$5,598
Other Expenses---$5,109
Advertising---$4,300
Insurance---$1,144
Travel---$623
Total Functional Expenses$0$0$0$681,653
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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, Page 6, Part VI, Line 6

Wscai has four classes of members: community association volunteers, community managers, business partners, and management companies

Form 990, Page 6, Part VI, Line 7A

Members may nominate and vote on directors.

Form 990, Page 6, Part VI, Line 11B

The executive director, president, and treasurer will review the 990 before it is filed.

Form 990, Page 6, Part VI, Line 15A

The executive director's salary is determined by the board of directors based on salary comparables in similar organizations and third party research companies.

Form 990, Page 6, Part VI, Line 19

Records kept at office are open for viewing by appointment.

Filing and Contact Details

Filer

Filer Name
Washington State Chapter of
EIN
91-1071561
Phone
4257786378
Address
20126 BALLINGER WAY NE 110, SHORELINE, WA 98155

Signing Officer

Name
Kyle Tibbs
Title
Executive Director
Phone
4257786378
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jackie Davis
Formed
1978
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
4
Volunteers
225

Preparer

Firm
Newman Certified Public Accountant Pc
Address
10900 NE 4TH STREET SUITE 2300, BELLEVUE, WA 98004
Preparer
Jeremy Newman
Phone
8445607300
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Mediation program: wscai's mediation program is designed to serve common interst community associations, their board members, owners, occupants, managers, and vendors. We include all forms of common interest properties such as single-family homeowner associations, condominiums, cooperatives, master and sub-associations. We serve both members of wscai and non- members. The program geographically serves all of washington state.

Form 990, Part XI, Line 9

Beginning balance adjustment 6,193

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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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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY ASSOCIATIONS JOURNAL PUBLISHES WEB CONTENT, A DIRECTORY OF CREDENTIALED PROFESSIONALS, WHERE YOU CAN FIND CREDENTIALED MANAGERS, RESERVE PROVIDERS, INSURANCE AND RISK MANAGEMENT SPECIALISTS AND ATTORNEYS OFFERING AN EXTENSIVE, USER-FRIENDLY SERVICE DIRECTORY TO HELP YOU FIND BUSINESSES AND PROFESSIONALS WHO PROVIDE PRODUCTS AND SERVICES TO COMMUNITY ASSOCIATIONS.
IRS990/ProgSrvcAccomActy3Grp/Desc0WSCAI HOLDS EVENTS THROUGHOUT THE STATE, INCLUDING AN ANNUAL CONFERENCE, AND CHAPTER EVENTS THAT PROVIDE ONE-OF-A-KIND OPPORTUNITIES TO DEVELOP CONTACTS AND BUILD SUPPORT NETWORKS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MEDIATION PROGRAM: WSCAI'S MEDIATION PROGRAM IS DESIGNED TO SERVE COMMON INTERST COMMUNITY ASSOCIATIONS, THEIR BOARD MEMBERS, OWNERS, OCCUPANTS, MANAGERS, AND VENDORS. WE INCLUDE ALL FORMS OF COMMON INTEREST PROPERTIES SUCH AS SINGLE-FAMILY HOMEOWNER ASSOCIATIONS, CONDOMINIUMS, COOPERATIVES, MASTER AND SUB-ASSOCIATIONS. WE SERVE BOTH MEMBERS OF WSCAI AND NON- MEMBERS. THE PROGRAM GEOGRAPHICALLY SERVES ALL OF WASHINGTON STATE.
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEDIATION PROGRAM: WSCAI'S MEDIATION PROGRAM IS DESIGNED TO SERVE COMMON INTERST COMMUNITY ASSOCIATIONS, THEIR BOARD MEMBERS, OWNERS, OCCUPANTS, MANAGERS, AND VENDORS. WE INCLUDE ALL FORMS OF COMMON INTEREST PROPERTIES SUCH AS SINGLE-FAMILY HOMEOWNER ASSOCIATIONS, CONDOMINIUMS, COOPERATIVES, MASTER AND SUB-ASSOCIATIONS. WE SERVE BOTH MEMBERS OF WSCAI AND NON- MEMBERS. THE PROGRAM GEOGRAPHICALLY SERVES ALL OF WASHINGTON STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WSCAI HAS FOUR CLASSES OF MEMBERS: COMMUNITY ASSOCIATION VOLUNTEERS, COMMUNITY MANAGERS, BUSINESS PARTNERS, AND MANAGEMENT COMPANIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS MAY NOMINATE AND VOTE ON DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR, PRESIDENT, AND TREASURER WILL REVIEW THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON SALARY COMPARABLES IN SIMILAR ORGANIZATIONS AND THIRD PARTY RESEARCH COMPANIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RECORDS KEPT AT OFFICE ARE OPEN FOR VIEWING BY APPOINTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BEGINNING BALANCE ADJUSTMENT 6,193
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0385178
IRS990/TotalAssetsEOYAmt0521128
IRS990/TotalAssetsGrp/BOYAmt0385178
IRS990/TotalAssetsGrp/EOYAmt0521128
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0681653
IRS990/TotalGrossUBIAmt085340
IRS990/TotalLiabilitiesBOYAmt041279
IRS990/TotalLiabilitiesEOYAmt0178008
IRS990/TotalLiabilitiesGrp/BOYAmt041279
IRS990/TotalLiabilitiesGrp/EOYAmt0178008
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0343899
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0343120
IRS990/TotalOtherCompensationAmt03335
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt02524
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02524
IRS990/TotalProgramServiceRevenueAmt0701399
IRS990/TotalReportableCompFromOrgAmt0124174
IRS990/TotalRevenueGrp/ExclusionAmt010712
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0616059
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0712111
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt085340
IRS990/TotalVolunteersCnt0225
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0385178
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0521128
IRS990/TravelGrp/TotalAmt0623
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt020126 BALLINGER WAY NE 110
IRS990/USAddress/CityNm0SHORELINE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098155
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.WSCAI.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KYLE TIBBS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04257786378
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WASHINGTON STATE CHAPTER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMUNITY ASSOCIATIONS INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0911071561
ReturnHeader/Filer/PhoneNum04257786378
ReturnHeader/Filer/USAddress/AddressLine1Txt020126 BALLINGER WAY NE 110
ReturnHeader/Filer/USAddress/CityNm0SHORELINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098155
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010900 NE 4TH STREET SUITE 2300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLEVUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098004
ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02023-11-14T14:20:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KYLE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TIBBS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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.$8.26$5.48$2.78$8.61$9.27$0.66
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.88$0.29$3.59$7.65$7.60$0.05
2022Detailed filing. Detailed filing data is available for this year.$5.21$1.78$3.43$7.12$6.82$0.30
2021Detailed filing. Detailed filing data is available for this year.$3.85$0.41$3.44$4.61$3.97$0.64
2020Detailed filing. Detailed filing data is available for this year.$3.20$0.49$2.71$4.74$4.21$0.53
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.76$2.06$4.73$4.36$0.37
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$1.04$1.52$4.11$4.54$0.43
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.76$2.03$4.43$4.35$0.08
2016Summary only. Only limited summary data is available for this year.$3.22$1.39$1.83$4.20$4.05$0.16
2015Detailed filing. Detailed filing data is available for this year.$2.68$1.03$1.65$4.28$4.19$0.09
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.78$1.52$4.15$4.50$0.35
2013Detailed filing. Detailed filing data is available for this year.$2.69$0.77$1.92$6.91$7.19$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.02$2.19$6.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.00$2.09$5.23
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.00$1.97$4.70
Peer Organizations

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