Civic Intelligence

Central Kitsap Education Association

EIN 91-1147740 • 501(c)5 • Silverdale, WA

Profile

Contract maintenance for members. This organization is a teachers association for the Central Kitsap School District. Activities include grievance processing, arbitration and representation for teachers at the state and national levels.

PO Box 630Silverdale, WA 98383-0630

none

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

15th percentile

-22%

Higher net margin than 15% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-27%

Faster asset growth than 12% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

-0.0%

Faster revenue growth than 42% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$327,002

Down $118,752 (-27%) from 2024

Liabilities

Down

$0

Down $43,015 (-100%) from 2024

Net Assets

Down

$327,002

Down $75,737 (-19%) from 2024

Revenue

Down

$349,192

Down $117 (-0.0%) from 2024

Expenses

Up

$424,929

Up $31,097 (+7.9%) from 2024

Net Income

Down

-$75,737

Down $31,214 (-70%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $166,315Liabilities 2011: $902Net Assets 2011: $165,4132011Assets 2012: $140,805Liabilities 2012: $446Net Assets 2012: $140,3592012Assets 2013: $128,761Liabilities 2013: $0Net Assets 2013: $128,7612013Assets 2014: $114,926Liabilities 2014: $881Net Assets 2014: $114,0452014Assets 2015: $104,862Liabilities 2015: $0Net Assets 2015: $104,8622015Assets 2016: $80,735Liabilities 2016: $1,472Net Assets 2016: $79,2632016Assets 2017: $48,267Liabilities 2017: $217Net Assets 2017: $48,0502017Assets 2018: $87,087Liabilities 2018: $0Net Assets 2018: $87,0872018Assets 2019: $188,376Liabilities 2019: $0Net Assets 2019: $188,3762019Assets 2020: $291,169Liabilities 2020: $0Net Assets 2020: $291,1692020Assets 2021: $381,299Liabilities 2021: $0Net Assets 2021: $381,2992021Assets 2022: $439,247Liabilities 2022: $0Net Assets 2022: $439,2472022Assets 2023: $469,785Liabilities 2023: $22,523Net Assets 2023: $447,2622023Assets 2024: $445,754Liabilities 2024: $43,015Net Assets 2024: $402,7392024Assets 2025: $327,002Liabilities 2025: $0Net Assets 2025: $327,0022025

Highlighted filing

2025

Assets$327,002
Liabilities$0
Net Assets$327,002

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $250,896Expenses 2011: $219,024Net Income 2011: $31,8722011Revenue 2012: $202,645Expenses 2012: $227,699Net Income 2012: -$25,0542012Revenue 2013: $222,089Expenses 2013: $233,687Net Income 2013: -$11,5982013Revenue 2014: $219,335Expenses 2014: $234,051Net Income 2014: -$14,7162014Revenue 2015: $217,214Expenses 2015: $226,397Net Income 2015: -$9,1832015Revenue 2016: $216,211Expenses 2016: $241,810Net Income 2016: -$25,5992016Revenue 2017: $225,315Expenses 2017: $256,528Net Income 2017: -$31,2132017Revenue 2018: $278,288Expenses 2018: $239,251Net Income 2018: $39,0372018Revenue 2019: $377,394Expenses 2019: $276,105Net Income 2019: $101,2892019Revenue 2020: $378,686Expenses 2020: $275,893Net Income 2020: $102,7932020Revenue 2021: $350,460Expenses 2021: $260,330Net Income 2021: $90,1302021Revenue 2022: $361,014Expenses 2022: $303,066Net Income 2022: $57,9482022Revenue 2023: $356,062Expenses 2023: $348,047Net Income 2023: $8,0152023Revenue 2024: $349,309Expenses 2024: $393,832Net Income 2024: -$44,5232024Revenue 2025: $349,192Expenses 2025: $424,929Net Income 2025: -$75,7372025

Highlighted filing

2025

Revenue$349,192
Expenses$424,929
Net Income-$75,737

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$3.49$4.25$0.76
2024Detailed filing. Detailed filing data is available for this year.$4.46$0.43$4.03$3.49$3.94$0.45
2023Detailed filing. Detailed filing data is available for this year.$4.70$0.23$4.47$3.56$3.48$0.08
2022Detailed filing. Detailed filing data is available for this year.$4.39$0.00$4.39$3.61$3.03$0.58
2021Detailed filing. Detailed filing data is available for this year.$3.81$0.00$3.81$3.50$2.60$0.90
2020Detailed filing. Detailed filing data is available for this year.$2.91$0.00$2.91$3.79$2.76$1.03
2019Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$3.77$2.76$1.01
2018Summary only. Only limited summary data is available for this year.$0.87$0.00$0.87$2.78$2.39$0.39
2017Summary only. Only limited summary data is available for this year.$0.48$0.00$0.48$2.25$2.57$0.31
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.01$0.79$2.16$2.42$0.26
2015Summary only. Only limited summary data is available for this year.$1.05$0.00$1.05$2.17$2.26$0.09
2014Summary only. Only limited summary data is available for this year.$1.15$0.01$1.14$2.19$2.34$0.15
2013Summary only. Only limited summary data is available for this year.$1.29$0.00$1.29$2.22$2.34$0.12
2012Summary only. Only limited summary data is available for this year.$1.41$0.00$1.40$2.03$2.28$0.25
2011Summary only. Only limited summary data is available for this year.$1.66$0.01$1.65$2.51$2.19$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 9, 2026
Return Version
2024v5.0
Gross Receipts
$349,192
Mission and Program Overview

Mission

Contract maintenance for members. This organization is a teachers association for the Central Kitsap School District. Activities include grievance processing, arbitration and representation for teachers at the state and national levels.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$409,213$298,821▼ $110,392
Accounts Receivable$28,182$28,182→ $0
Cash and Non-Interest-Bearing Accounts-$-1-
Total Assets$445,754$327,002▼ $118,752
Other Assets Total$8,359--
Liabilities
Other Liabilities$43,015--
Total Liabilities$43,015$0▼ $43,015
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$402,739$327,002▼ $75,737
Total Net Assets Fund Balance$402,739$327,002▼ $75,737
Total Liabilities and Net Assets / Fund Balance$445,754$327,002▼ $118,752

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$11,508$11,508
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Roxann StewartTreasurerPT$9,900$9,900
Silas BerryPresidentFT$9,775$9,775
Stacie MunozVice Preside-$3,500$3,500
Kaili LiikaneSecretary-$3,200$3,200
Revenue and Support

Revenue Composition

Contributions and Grants
$343,761
Program Service Revenue
$0
Investment Income
$5,431
Other Revenue
$0
Change in Net Assets
$-75,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$368,791
Salaries, Compensation, and Employee Benefits$30,535
Grants and Similar Amounts Paid$3,666
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$179,778--$179,778
Fees for Services Other$70,520$1,800-$72,320
Conferences and Meetings$67,680--$67,680
Occupancy$9,626$15,705-$25,331
Other Salaries and Wages-$24,160-$24,160
Benefits to Members$21,937--$21,937
Office Expenses$4,050$8,222-$12,272
Fees for Services Accounting-$7,658-$7,658
Payroll Taxes-$6,375-$6,375
Grants to Domestic Individuals$3,666--$3,666
Insurance-$591-$591
Other Expenses$2,672$489-$489
Total Functional Expenses$359,929$65,000$0$424,929
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Members consist of educators and adminitrators who have elected to join the association.

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

Article vii-representative council section 1.the representative council shall be the legislative and policy making body of the association. Section 2.the representative council shall consist of the executive board and one or more representatives from each school faculty. Section 3.members at each school or work location shall elect for a term of one year one representative council member for each 10 members or major fraction thereof. There shall be at least one member per work site.

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

The president and the chairperson of the bargaining team shall be authorized to sign a legal, binding, yearly or multi-year agreement with the employing board only after completion of the following procedure at a general membership meeting: a.a report and recommendation by the bargaining team, b.a report and recommendation by the executive board, c.a written digest of the proposed agreement or changes provided to all members in attendance at the ratification meeting, d.discussion by the membership, and e.a majority affirmative vote by secret ballot of the total active membership present and voting.

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

Form 990 is reviewed by the president and treasurer. The entire board is also offered the option to review the tax return before it is filed.

Form 990, Page 6, Part VI, Line 19

All documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Central Kitsap Education
EIN
91-1147740
Phone
3606922322
Address
PO BOX 630, SILVERDALE, WA 98383-0630

Signing Officer

Name
Roxann Stewart
Title
Treasurer
Phone
3606922322
Signed
2026-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roxann Stewart
Formed
1974
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
2

Preparer

Firm
Sound Cpas Pllc
Address
4550 NEWBERRY HILL RD NW STE 101, SILVERDALE, WA 98383
Preparer
Terri Mckenzie
Phone
3606989665
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Contract maintenance for members. This organization is a teachers association for the central kitsap school district. Activities include grievance processing, arbitration and representation for teachers at the state and national levels.

Form 990, Part IX, Line 11G

Representative stipends 70,520 1,800 0

Raw XML Appendix281 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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IRS990/MissionDesc0CONTRACT MAINTENANCE FOR MEMBERS. THIS ORGANIZATION IS A TEACHERS ASSOCIATION FOR THE CENTRAL KITSAP SCHOOL DISTRICT. ACTIVITIES INCLUDE GRIEVANCE PROCESSING, ARBITRATION AND REPRESENTATION FOR TEACHERS AT THE STATE AND NATIONAL LEVELS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0REPRESENTATIVE STIPENDS CONSIST OF OUR BARGAINING TEAM, GRIEVANCE REPRESENTATIVES FOR ELEMENTARY AND SECONDARY SCHOOLS, ELECTION CHAIR, SOCIAL CHAIR, TREASURER, LIASON FOR BUILDINGS AND OTHER SMALL COMMITTEE CHAIRS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONTRACT MAINTENANCE FOR MEMBERS. THIS ORGANIZATION IS A TEACHERS ASSOCIATION FOR THE CENTRAL KITSAP SCHOOL DISTRICT. ACTIVITIES INCLUDE GRIEVANCE PROCESSING, ARBITRATION AND REPRESENTATION FOR TEACHERS AT THE STATE AND NATIONAL LEVELS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS CONSIST OF EDUCATORS AND ADMINITRATORS WHO HAVE ELECTED TO JOIN THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ARTICLE VII-REPRESENTATIVE COUNCIL SECTION 1.THE REPRESENTATIVE COUNCIL SHALL BE THE LEGISLATIVE AND POLICY MAKING BODY OF THE ASSOCIATION. SECTION 2.THE REPRESENTATIVE COUNCIL SHALL CONSIST OF THE EXECUTIVE BOARD AND ONE OR MORE REPRESENTATIVES FROM EACH SCHOOL FACULTY. SECTION 3.MEMBERS AT EACH SCHOOL OR WORK LOCATION SHALL ELECT FOR A TERM OF ONE YEAR ONE REPRESENTATIVE COUNCIL MEMBER FOR EACH 10 MEMBERS OR MAJOR FRACTION THEREOF. THERE SHALL BE AT LEAST ONE MEMBER PER WORK SITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT AND THE CHAIRPERSON OF THE BARGAINING TEAM SHALL BE AUTHORIZED TO SIGN A LEGAL, BINDING, YEARLY OR MULTI-YEAR AGREEMENT WITH THE EMPLOYING BOARD ONLY AFTER COMPLETION OF THE FOLLOWING PROCEDURE AT A GENERAL MEMBERSHIP MEETING: A.A REPORT AND RECOMMENDATION BY THE BARGAINING TEAM, B.A REPORT AND RECOMMENDATION BY THE EXECUTIVE BOARD, C.A WRITTEN DIGEST OF THE PROPOSED AGREEMENT OR CHANGES PROVIDED TO ALL MEMBERS IN ATTENDANCE AT THE RATIFICATION MEETING, D.DISCUSSION BY THE MEMBERSHIP, AND E.A MAJORITY AFFIRMATIVE VOTE BY SECRET BALLOT OF THE TOTAL ACTIVE MEMBERSHIP PRESENT AND VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS REVIEWED BY THE PRESIDENT AND TREASURER. THE ENTIRE BOARD IS ALSO OFFERED THE OPTION TO REVIEW THE TAX RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6REPRESENTATIVE STIPENDS 70,520 1,800 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0445754
IRS990/TotalAssetsEOYAmt0327002
IRS990/TotalAssetsGrp/BOYAmt0445754
IRS990/TotalAssetsGrp/EOYAmt0327002
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IRS990/TotalContributionsAmt0343761
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065000
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0359929
IRS990/TotalFunctionalExpensesGrp/TotalAmt0424929
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt043015
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt043015
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0402739
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0327002
IRS990/TotalReportableCompFromOrgAmt026375
IRS990/TotalRevenueGrp/ExclusionAmt05431
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0349192
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0445754
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0327002
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0NONE
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROXANN STEWART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03606922322
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL KITSAP EDUCATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0911147740
ReturnHeader/Filer/PhoneNum03606922322
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 630
ReturnHeader/Filer/USAddress/CityNm0SILVERDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0983830630
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0912004637
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SOUND CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04550 NEWBERRY HILL RD NW STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SILVERDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098383
ReturnHeader/PreparerPersonGrp/PhoneNum03606989665
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRI MCKENZIE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-21T15:44:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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