Civic Intelligence

West Central Community Development Assoc

EIN 91-1128972 • 501(c)3 • Spokane, WA

Profile

Community center services

North 1603 BeltSpokane, WA 99205

www.myspokane.net/WCCC/INDEX.HTM

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.13x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

30th percentile

-4.3%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

25th percentile

-4.3%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-19%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,926,308

Down $87,133 (-4.3%) from 2024

Liabilities

Up

$243,027

Up $477 (+0.2%) from 2024

Net Assets

Down

$1,683,281

Down $87,610 (-4.9%) from 2024

Revenue

Down

$2,220,013

Down $533,913 (-19%) from 2024

Expenses

Up

$2,316,474

Up $245,266 (+12%) from 2024

Net Income

Down

-$96,461

Down $779,179 (-114%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $871,810Liabilities 2010: $117,312Net Assets 2010: $754,4982010Assets 2011: $897,668Liabilities 2011: $102,785Net Assets 2011: $794,8832011Assets 2012: $878,315Liabilities 2012: $100,411Net Assets 2012: $777,9042012Assets 2013: $831,428Liabilities 2013: $96,712Net Assets 2013: $734,7162013Assets 2014: $765,568Liabilities 2014: $136,133Net Assets 2014: $629,4352014Assets 2015: $774,256Liabilities 2015: $147,664Net Assets 2015: $626,5922015Assets 2016: $816,106Liabilities 2016: $132,314Net Assets 2016: $683,7922016Assets 2017: $1,032,013Liabilities 2017: $196,676Net Assets 2017: $835,3372017Assets 2018: $953,032Liabilities 2018: $162,036Net Assets 2018: $790,9962018Assets 2019: $1,227,635Liabilities 2019: $221,872Net Assets 2019: $1,005,7632019Assets 2020: $1,390,163Liabilities 2020: $291,601Net Assets 2020: $1,098,5622020Assets 2021: $1,267,817Liabilities 2021: $170,594Net Assets 2021: $1,097,2232021Assets 2022: $1,276,423Liabilities 2022: $233,717Net Assets 2022: $1,042,7062022Assets 2023: $1,276,230Liabilities 2023: $197,422Net Assets 2023: $1,078,8082023Assets 2024: $2,013,441Liabilities 2024: $242,550Net Assets 2024: $1,770,8912024Assets 2025: $1,926,308Liabilities 2025: $243,027Net Assets 2025: $1,683,2812025

Highlighted filing

2025

Assets$1,926,308
Liabilities$243,027
Net Assets$1,683,281

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,418,2892010Expenses 2011: $1,542,0452011Expenses 2012: $1,425,3522012Expenses 2013: $1,503,6052013Revenue 2014: $1,495,673Expenses 2014: $1,600,954Net Income 2014: -$105,2812014Revenue 2015: $1,569,044Expenses 2015: $1,571,887Net Income 2015: -$2,8432015Revenue 2016: $1,642,993Expenses 2016: $1,585,793Net Income 2016: $57,2002016Revenue 2017: $1,840,168Expenses 2017: $1,688,623Net Income 2017: $151,5452017Revenue 2018: $1,872,780Expenses 2018: $1,917,121Net Income 2018: -$44,3412018Revenue 2019: $1,929,464Expenses 2019: $1,714,697Net Income 2019: $214,7672019Revenue 2020: $1,912,898Expenses 2020: $1,820,099Net Income 2020: $92,7992020Revenue 2021: $1,664,410Expenses 2021: $1,665,749Net Income 2021: -$1,3392021Revenue 2022: $1,618,970Expenses 2022: $1,673,487Net Income 2022: -$54,5172022Revenue 2023: $1,975,401Expenses 2023: $1,939,299Net Income 2023: $36,1022023Revenue 2024: $2,753,926Expenses 2024: $2,071,208Net Income 2024: $682,7182024Revenue 2025: $2,220,013Expenses 2025: $2,316,474Net Income 2025: -$96,4612025

Highlighted filing

2025

Revenue$2,220,013
Expenses$2,316,474
Net Income-$96,461

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.93$0.24$1.68$2.22$2.32$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.24$1.77$2.75$2.07$0.68
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.20$1.08$1.98$1.94$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.23$1.04$1.62$1.67$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.17$1.10$1.66$1.67$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.29$1.10$1.91$1.82$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.22$1.01$1.93$1.71$0.21
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.16$0.79$1.87$1.92$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.20$0.84$1.84$1.69$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.13$0.68$1.64$1.59$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.15$0.63$1.57$1.57$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.14$0.63$1.50$1.60$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.10$0.73$1.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.10$0.78$1.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.10$0.79$1.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.12$0.75$1.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 2, 2026
Return Version
2024v5.5
Gross Receipts
$2,220,013
Mission and Program Overview

Mission

Community center services

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$574,893$672,452▲ $97,559
Land, Buildings, and Equipment, Net$304,718$433,156▲ $128,438
Cash and Non-Interest-Bearing Accounts$501,947$386,262▼ $115,685
Investments Other Securities$411,628$226,610▼ $185,018
Pledges and Grants Receivable$165,004$147,223▼ $17,781
Accounts Receivable$35,187$43,323▲ $8,136
Prepaid Expenses and Deferred Charges$20,064$17,282▼ $2,782
Total Assets$2,013,441$1,926,308▼ $87,133
Liabilities
Accounts Payable and Accrued Expenses$223,042$231,106▲ $8,064
Deferred Revenue$14,508$6,921▼ $7,587
Escrow Account Liability$5,000$5,000→ $0
Total Liabilities$242,550$243,027▲ $477
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,655,620$1,556,372▼ $99,248
Net Assets With Donor Restrictions$115,271$126,909▲ $11,638
Total Net Assets Fund Balance$1,770,891$1,683,281▼ $87,610
Total Liabilities and Net Assets / Fund Balance$2,013,441$1,926,308▼ $87,133

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$329,682$125,957$455,639
Leasehold Improvements$103,474$215,596$319,070
Other Securities$123,387--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Josh DilucianoPresident
Brenda WilburVice President
Ben GagneDirector
Beth BudkeDirector
Curt ChambersDirector
Eryn VogrigDirector
Ethan Mendoza-penaDirector
Heath KaysDirector
Jilian OlsonDirector
Joe SteeleDirector
Marion ConleyDirector
Rachel MooreDirector
Steve KounkelDirector
Victor FrazierDirector
Val WorkmanMember at Large
Mandy LagerstromSecretary
Kim WeberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,438,727
Program Service Revenue
$712,291
Investment Income
$68,995
Other Revenue
$0
All Other Contributions
$95,487
Change in Net Assets
$-96,461

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$26,487Fair Market Value
Total Noncash Contributions$26,487-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,220,013
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,031,431
Total Revenue per Audited Statements
$3,251,444
Total Revenue per Form 990
$2,220,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,825,286
Other Expenses$491,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,001,697$411,175-$1,412,872
Other Employee Benefits$122,449$68,464-$190,913
Payroll Taxes$94,500$44,994-$139,494
All Other Expenses$357,839$-265,743-$92,096
Current Officers, Directors, Trustees, and Key Employees-$82,007-$82,007
Fees for Services Other$4,526$38,637-$43,163
Travel$39,050$180-$39,230
Other Expenses$12,301$25,558-$37,859
Depreciation Depletion$16,383$13,587-$29,970
Insurance$13,893$14,800-$28,693
Office Expenses$6,416$2,236-$8,652
Occupancy$4,527$1-$4,528
Total Functional Expenses$1,713,011$603,463$0$2,316,474

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,339,054
Expenses per Audited Statements$2,316,474
Total Expenses per Form 990$2,316,474
Expenses Not Reported on Form 990$1,022,580
Expenses Not Reported on Financial Statements$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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

The finance committee reviews the form 990 prior to filing.

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

The organization's management monitors the conflict of interest policy signed by the board each year.

Form 990, Part VI, Section B, Line 15

The board researches and reviews outside surveys in determining the executive director and key employees compensation.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
West Central Community Development Assoc
EIN
91-1128972
Phone
5093269540
Address
NORTH 1603 BELT, SPOKANE, WA 99205

Signing Officer

Name
Kim Ferraro
Title
Exec Director
Phone
5093269540
Signed
2026-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Ferraro
Formed
1980
Legal Domicile
Wa
Voting Board Members
17
Independent Board Members
17
Employees
54
Volunteers
0

Preparer

Firm
Schoedel & Schoedel Cpas Pllc
Address
422 W RIVERSIDE AVE STE 1420, SPOKANE, WA 99201-0395
Preparer
Darcy a Skjothaug CPA
Phone
5097472158
Supplemental Narrative

Additional Explanations

Form 990 Part XI Line 2C

This process has not changed from the prior year

Raw XML AppendixShowing 400 of 526 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0223042
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0231106
IRS990/AccountsReceivableGrp/BOYAmt035187
IRS990/AccountsReceivableGrp/EOYAmt043323
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0COMMUNITY CENTER SERVICES
IRS990/AllOtherContributionsAmt095487
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0-265743
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0357839
IRS990/AllOtherExpensesGrp/TotalAmt092096
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ELIZABETH CLAIBORNE
IRS990/BooksInCareOfDetail/PhoneNum05093237481
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0N 1603 BELT
IRS990/BooksInCareOfDetail/USAddress/CityNm0SPOKANE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd099205
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0501947
IRS990/CashNonInterestBearingGrp/EOYAmt0386262
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt082007
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt082007
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt0411175
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt01001697
IRS990/CompDisqualPersonsGrp/TotalAmt01412872
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
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IRS990/CYContributionsGrantsAmt01438727
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYRevenuesLessExpensesAmt0-96461
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02220013
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IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt013587
IRS990/DepreciationDepletionGrp/ProgramServicesAmt016383
IRS990/DepreciationDepletionGrp/TotalAmt029970
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IRS990/FamilyOrBusinessRlnInd00
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IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/PersonNm0CURT CHAMBERS
IRS990/Form990PartVIISectionAGrp/PersonNm1KIM WEBER
IRS990/Form990PartVIISectionAGrp/PersonNm2JOSH DILUCIANO
IRS990/Form990PartVIISectionAGrp/PersonNm3VICTOR FRAZIER
IRS990/Form990PartVIISectionAGrp/PersonNm4BEN GAGNE
IRS990/Form990PartVIISectionAGrp/PersonNm5BRENDA WILBUR
IRS990/Form990PartVIISectionAGrp/PersonNm6VAL WORKMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7ERYN VOGRIG
IRS990/Form990PartVIISectionAGrp/PersonNm8MARION CONLEY
IRS990/Form990PartVIISectionAGrp/PersonNm9HEATH KAYS
IRS990/Form990PartVIISectionAGrp/PersonNm10BETH BUDKE
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IRS990/Form990PartVIISectionAGrp/PersonNm14JOE STEELE
IRS990/Form990PartVIISectionAGrp/PersonNm15RACHEL MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm16JILIAN OLSON
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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